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ARIZONA DEPT. OF REVENUE v. DANIEL

No. 1 CA-TX 95-0009.

938 P.2d 62 (1996)

189 Ariz. 13

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Plaintiff-Appellant, v. Warren and Ann DANIEL, husband and wife; Bingo West, Inc., an Arizona corporation, Defendants-Appellees.

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

June 27, 1996.

Attorney(s) appearing for the Case

Grant Woods, Attorney General by James M. Susa and Joseph A. Kanefield, Assistant Attorneys General, Phoenix, for Plaintiff-Appellant.

Walker Ellsworth, P.L.C. by Frank L. Migray, Phoenix, for Defendants-Appellees.

OPINION

GERBER, Judge.

The Arizona Department of Revenue (DOR) assessed delinquent transaction privilege (sales) taxes against Warren Daniel, Ann Daniel and Bingo West, Inc., (taxpayers) on their sales of bingo paper1 to licensed operators of bingo games in Arizona. The appeal presents these questions:

1. Whether the taxpayers' sales of bingo paper to bingo licensees constituted retail sales under A.R.S. section 42-1310...

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