INTERLOTT TECHNOLOGIES, INC. v. ADOR

No. 1 CA-TX 02-0020.

72 P.3d 1271 (2003)

205 Ariz. 452

INTERLOTT TECHNOLOGIES, INC., a Delaware 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.

July 22, 2003.


Attorney(s) appearing for the Case

Lieberman, Dodge, Gerding, Kothe & Anderson, Ltd. By David D. Dodge and Marc R. Lieberman, Phoenix, Attorneys for Plaintiff-Appellant.

Janet Napolitano, Former Attorney General, Terry Goddard, Attorney General By Michael P. Worley, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.


OPINION

EHRLICH, Judge.

¶ 1 This is an appeal from a summary judgment holding Interlott Technologies liable for assessments of the transaction privilege tax, a tax akin to a business privilege tax based upon gross receipts from taxable activity. ARIZ.REV.STAT. ("A.R.S.") § 42-5008 (Supp.2002); see Southern Pac. Transp. Co., Inc. v. Ariz. Dep't of Revenue, 202 Ariz. 326, 333 ¶ 25, 44...

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