WILDERNESS WORLD v. DEPT. OF REVENUE

No. 1 CA-TX 92-0016.

180 Ariz. 155 (1993)

882 P.2d 1281

WILDERNESS WORLD INC., a California corporation, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an Agency of the State of Arizona, Defendant-Appellee.

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

Opinion Supplementing Decision on Reconsideration September 20, 1994.

Review Granted October 4 and December 20, 1994.


Attorney(s) appearing for the Case

Jennings, Strouss & Salmon by Ann M. Dumenil and Brett L. Hopper, Phoenix, for plaintiff-appellant.

Grant Woods, Atty. Gen. by Patrick Irvine, Asst. Atty. Gen., Phoenix, for defendant-appellee.


OPINION

CLABORNE, Judge.

This is an appeal from a judgment by the Arizona Tax Court granting summary judgment in favor of the Arizona Department of Revenue ("ADOR") for an amusement tax it assessed against Wilderness World, Inc. ("Wilderness World"). Wilderness World argues that the amusement tax was improperly assessed because Wilderness World's guided river trips do not fall within the scope of the tax. We agree and reverse.

FACTS AND PROCEDURAL...

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