SWIFT & COMPANY v. STATE TAX COMMISSION

No. 1 CA-CIV 671.

10 Ariz. App. 10 (1969)

455 P.2d 459

SWIFT & COMPANY, a corporation, Appellant, v. STATE TAX COMMISSION of Arizona, L. Waldo DeWitt, Chairman and Bob Kennedy and John M. Hazelett, Members of the State Tax Commission of Arizona, Appellees.

Court of Appeals of Arizona.

Rehearing Denied July 28, 1969.

Review Granted September 30, 1969.


Attorney(s) appearing for the Case

Gust, Rosenfeld & Divelbess, by John C. Wesley, Phoenix, for appellants.

Gary K. Nelson, Atty. Gen., Darrell F. Smith, Former Atty. Gen., James D. Winter, Asst. Atty. Gen., for appellees.


STEVENS, Judge.

Swift & Company filed a suit to recover back taxes which it had paid. The trial court ruled against the taxpayer and this appeal followed.

The issue before the Court is whether a company which sells food to the base exchanges, the commissioned officers' messes, and the commissaries on military installations in the State of Arizona is required to pay the Transaction Privilege Taxes and the Education Excise Taxes. The case was resolved in...

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