MORRIS ROZAR, Superior Court Judge.
This case involves the Transaction Privilege Tax, A.R.S. § 42-1301 et seq. By a provision added in 1967, this tax, which is measured by gross proceeds, is imposed upon a person engaged in the business of "[l]easing or renting tangible personal property for a consideration". A.R.S. § 42-1314, subsec. A, par. 2. The question before us is whether this provision renders the owners of coin-operated automatic laundry and car...
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