ARIZONA TAX COM'N v. DAIRY & CONSUM. COOPERATIVE ASS'N

No. 5237.

70 Ariz. 7 (1950)

215 P.2d 235

ARIZONA TAX COMMISSION et al. v. DAIRY & CONSUMERS COOPERATIVE ASS'N.

Supreme Court of Arizona.

February 27, 1950.


Attorney(s) appearing for the Case

Fred O. Wilson and Edward Jacobson Asst. Attorneys General, of Phoenix, attorneys for appellants.

Fred V. Moore, of Phoenix, attorney for appellee.

Jennings, Strouss, Salmon & Trask, J.A. Riggins, Jr., Henry S. Stevens, Rex H. Moore, of Phoenix, attorneys amicus curiae.

Robert & Price, of Phoenix, attorneys amicus curiae.


PHELPS, Justice.

On November 12, 1948, the State Tax Commission passed a resolution to the effect that "dairies processing milk, whether purchased or produced, when selling for resale, shall be liable for a processing tax of one-fourth per cent. When the milk is sold to ultimate consumers, such sales are taxable as retail sales, and subject to a tax of 2%." This resolution was adopted pursuant to the provisions of sections 73-1303(a) (1) and 73-1306, A.C.A. 1939,...

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