State Tax Commission v. Montgomery Ward & Co.

HOLOHAN, Justice.

Montgomery Ward & Co., Inc. brought suit against the Arizona State Tax Commission for the recovery of transaction privilege taxes paid under protest and allegedly collected in violation of state law. The trial court awarded judgment in favor of Montgomery Ward & Co., Inc. and the Arizona State Tax Commission appealed.

*19The appellee conducts a large-scale business operation in Arizona with a total sales volume in excess of $30 million for each fiscal year. More than one-half of appellee’s sales are credit transactions. All sales by the appellee, whether cash or credit, may…