Legal Opinion
State v. Selby
Court of Appeals of Arizona
Decided January 20, 1976No. 2 CA-CIV 1974PublishedCited by 5 opinions
1Opinion of the Court
OPINION
■HATHAWAY, Judge.
The State Tax Commission of Arizona assessed a transactional privilege and educational excise tax of $3,759.35 against appellees Liliane and Howard Selby. Appellees paid the tax under .protest and filed suit to recover it. A summary judgment in their favor is the subject of this appeal.
Appellees own 100% of the stock of Selby Motors, a Lincoln-Mercury dealership. They lease to Selby Motors the real property which the dealership occupies. A.R.S. Secs. 42-1309, 42-1314 and 42-1361 tax the privilege of doing business in Arizona. A.R.S. Sec. 42-1301(1) defines business as:
“…
2Cases cited5 opinions
- Ebasco Services Inc. v. Arizona State Tax CommissionArizona Supreme Court · 1969
- Phoenix Title & Trust Company v. BurnsArizona Supreme Court · 1964
- O'Neil v. United Producers & Consumers CooperativeArizona Supreme Court · 1941
- Trico Electric Cooperative, Inc. v. State Tax CommissionArizona Supreme Court · 1955
- Young v. Town of ViennaSupreme Court of Virginia · 1962
3Cited by5 opinions
- Arizona Department of Revenue v. Mountain States Telephone & Telegraph Co.Arizona Supreme Court · 1976
- State Ex Rel. Arizona Department of Revenue v. Phoenix Lodge No. 708, Loyal Order of Moose, Inc.Court of Appeals of Arizona · 1996
- Citadel Care Center v. Arizona Department of RevenueCourt of Appeals of Arizona · 2001
- Devenir Associates v. City of PhoenixArizona Tax Court · 1990
- Gemma Properties Carolina, Ltd. v. City of TucsonCourt of Appeals of Arizona · 1981