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WATKINS CIGARETTE SERV. v. ARIZ. ST. TAX COM'N

No. 1 CA-CIV 1801.

21 Ariz. App. 196 (1974)

517 P.2d 1089

WATKINS CIGARETTE SERVICE, INC., an Arizona corporation, and Valley Vendors, an Arizona, corporation, Appellants, v. ARIZONA STATE TAX COMMISSION, a body corporate and politic, and L. Waldo DeWitt, Chairman, and John M. Hazelett and Robert A. Kennedy, as members of and constituting said Arizona State Tax Commission, Appellees.

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

Rehearing Denied March 4, 1974.

Review Granted March 26, 1974.

Attorney(s) appearing for the Case

Richmond, Ajamie, Fay & Warner by Jack C. Warner, Phoenix, for appellant Watkins Cigarette Service, Inc.

Powers, Boutell, Fannin & Kurn, P.A. by William T. Boutell, Jr., Phoenix, for appellant Valley Vendors.

Gary K. Nelson, Atty. Gen., by James D. Winter, Asst. Atty. Gen., Phoenix, for appellees.

OPINION

JACOBSON, Chief Judge.

The sole issue on this appeal from two superior court judgments is whether the amount of the "Luxury Privilege Tax" imposed by A.R.S. §§ 42-1204 and 42-1231.A is to be included in the tax base for the purpose of determining the amount of the seller's "Transaction Privilege Tax" levied by A.R.S. § 42-1309. Stating this issue in more colloquial language, it is simply whether the State "cigarette tax" of ten cents...

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