STATE TAX COMMISSION v. PECK

No. 10085-PR.

106 Ariz. 394 (1970)

476 P.2d 849

The STATE TAX COMMISSION of Arizona, Waldo DeWitt, John Hazelett, and Robert Kennedy, the members thereof, Appellants, v. Robert E. PECK and Roy Sollberger, Appellees.

Supreme Court of Arizona, In Banc.

November 19, 1970.


Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen. by Leonard M. Bell, Asst. Atty. Gen., for appellants.

Goodson, Richmond, Rose & Wolfram by Larry J. Richmond, Phoenix, for appellees.


UDALL, Justice:

The Arizona legislature in 1967 amended the Arizona taxing statutes to impose the transaction privilege tax, commonly referred to as the "sales tax" A.R.S. § 42-1301 et seq., upon businesses engaged in the renting or leasing of personal property. The sole issue in this case is whether the legislature intended to tax the proceeds of coin-operated laundromats and car-washing machines as rental of personal property under A.R.S. § 42-1314 as...

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