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STATE TAX COM'N v. MARCUS J. LAWRENCE MEM. HOSP.

No. 1 CA-CIV 1445.

14 Ariz. App. 554 (1971)

485 P.2d 277

STATE TAX COMMISSION of Arizona, Appellant, v. MARCUS J. LAWRENCE MEMORIAL HOSPITAL et al., Appellees.

Court of Appeals of Arizona, Division 1, Department A.

Rehearing Denied June 23, 1971.

Review Granted September 28, 1971.

Attorney(s) appearing for the Case

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

Snell & Wilmer, by Edward Jacobson, Phoenix, for Arizona Public Service Company.

Lewis & Roca, by Walter Cheifetz, John P. Frank and P. Robert Moya, Phoenix, for appellees Hospitals.

Evans, Kitchel & Jenckes, by G. Starr Rounds, Phoenix, for Southern Union Gas Company.

CASE, Judge.

This appeal requires us to decide whether hospitals, organized and operated exclusively for charitable purposes or those operated by the state or any political subdivision thereof are exempted by Section 42-1321, subsec. A, par. 5, A.R.S., from paying the transaction privilege taxes authorized by Sections 42-1310, 42-1361, 42-1362 and 42-1371, 42-1372, A.R.S., in regard to their purchase of electricity, water and gas.

Plaintiffs brought a declaratory...

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