Wilderness World, Inc. v. Department of Revenue

OPINION

CORCORAN, Justice.

We accepted jurisdiction of defendant Arizona Department of Revenue’s petition for review of the decision of the court of appeals. The Court of Appeals, Division One, held that a transaction privilege or amusement tax was improperly assessed against Wilderness World, Inc. because guided river trips do not fall within the scope of the tax. We affirm the court of appeals’ opinion and agree that the tax was improperly imposed.

We reverse the court of appeals’ supplemental opinion, which denied attorneys’ fees to Wilderness World, and find that Wilderness World is entitled…