Watkins Cigarette Service, Inc. v. Arizona State Tax Commission

HOLOHAN, Justice.

Watkins Cigarette Service, Inc. and Valley Vendors, Arizona corporations engaged in selling cigarettes through vending machines, brought separate actions against the State Tax Commission in 1970 seeking to recover certain taxes paid under protest. The actions were consolidated in the superior court, and judgment was entered denying recovery to the vendors.

The vendors appealed to the Court of Appeals of Arizona, Division One, which reversed the trial court by a two-to-one decision. Watkins Cigarette Service, Inc. v. Arizona State Tax Commission, 21 Ariz. App. 196, 517 P.2d…