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WILDERNESS WORLD, INC. v. DOR

Nos. CV-94-0122-PR, CV-94-0501-PR.

182 Ariz. 196 (1995)

895 P.2d 108

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

Supreme Court of Arizona, En Banc.

As Amended on Denial of Reconsideration June 9, 1995.

Attorney(s) appearing for the Case

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

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

OPINION

CORCORAN, Justice.

We accepted jurisdiction of defendant Arizona Department of Revenue's petition for review of the decision of the court of appeals. The Court of Appeals, Division One, held that a transaction privilege or amusement tax was improperly assessed against Wilderness World, Inc. because guided river trips do not fall within the scope of the tax. We affirm the court of appeals' opinion and agree that the tax was improperly imposed.

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