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CARRIAGE TRADE MGT. CORP. v. ARIZONA TAX COM'N

No. 1 CA-CIV 2928.

27 Ariz. App. 584 (1976)

557 P.2d 183

The CARRIAGE TRADE MANAGEMENT CORPORATION, a corporation, Appellant, v. ARIZONA STATE TAX COMMISSION, Appellee.

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

November 26, 1976.

Attorney(s) appearing for the Case

Tanner, Jarvis, Owens & Hoyt, Ltd. by Melvin J. Owens, Phoenix, for appellant.

Bruce E. Babbitt, Atty. Gen., by Frank L. Migray, Asst. Atty. Gen., Phoenix, for appellee.

OPINION

DONOFRIO, Presiding Judge.

This is an appeal by plaintiff, The Carriage Trade Management Corporation (Carriage Trade) from an adverse decision by the Superior Court of Maricopa County holding that Carriage Trade was subject to a transaction privilege tax pursuant to A.R.S. § 42-1310(2)(j). Appellant will hereafter be designated as plaintiff, or Carriage Trade.

Carriage Trade presents two questions on this appeal. First, whether the trial...

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