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SWAT TRAINING FAC. v. DEPT. OF REVENUE

No. 1 CA-TX 20-0002.

490 P.3d 378 (2021)

SWAT TRAINING FACILITIES LLC, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.

Court of Appeals of Arizona, Division 1.

FILED April 27, 2021.

Attorney(s) appearing for the Case

Frazer, Ryan, Goldberg & Arnold, LLP, Phoenix, By Douglas S. John , Counsel for Plaintiff/Appellant.

Arizona Attorney General's Office, Phoenix, By Benjamin H. Updike , Nancy K. Case , Counsel for Defendant/Appellee.

Presiding Judge Paul J. McMurdie delivered the Court's opinion, in which Judge Cynthia J. Bailey and Judge Lawrence F. Winthrop joined.

OPINION

¶1 Appellant SWAT Training Facilities LLC ("SWAT") challenges the tax court's judgment affirming the Department of Revenue's (the "Department") classifications of its shooting-range revenues as amusements and its membership-program revenues as retail for transaction privilege tax purposes. We hold that a shooting...

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