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DOVE MOUNTAIN v. ARIZONA DEP'T OF REVENUE

No. 1 CA-TX 22-0003.

531 P.3d 386 (2023)

DOVE MOUNTAIN HOTELCO, LLC, et al., Plaintiffs/Appellants, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.

Court of Appeals of Arizona, Division 1.

Filed June 8, 2023.

Attorney(s) appearing for the Case

Snell & Wilmer LLP, Phoenix, By Barbara J. Dawson , Edward J. Hermes , Co-Counsel for Plaintiffs/Appellants.

Reed Smith LLP, Chicago Illinois, By David P. Dorner , admitted pro hac vice, Co-Counsel for Plaintiffs/Appellants.

Arizona Attorney General's Office, Phoenix, By Scot G. Teasdale , Counsel for Defendant/Appellee.

Judge Jennifer B. Campbell delivered the opinion of the Court, in which Judge Paul J. McMurdie joined. Presiding Judge Brian Y. Furuya dissented.

OPINION

¶1 Dove Mountain Hotelco, LLC and HSL Cottonwood RC Hotel, LLC (collectively, Dove Mountain) appeal from the tax court's judgment upholding the Arizona Department of Revenue's (the Department) determination that Dove Mountain owes transaction privilege taxes...

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