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WARREN TRADING POST COMPANY v. MOORE

No. 7026.

95 Ariz. 110 (1963)

387 P.2d 809

WARREN TRADING POST COMPANY, a Corporation, Appellant, v. Thad M. MOORE, Warren Peterson and W.E. Stanford, as members of the Arizona State Tax Commission, and the Arizona State Tax Commission, Appellees.

Supreme Court of Arizona, En Banc.

Rehearing Denied January 7, 1964.

Attorney(s) appearing for the Case

Snell & Wilmer, Perry M. Ling, Phoenix, for appellant.

Wade Church, former Atty. Gen., Robert W. Pickrell, Atty. Gen., and Leslie C. Hardy, former Chief Asst. Atty. Gen., Phoenix, for appellees.

Norman M. Littell, Washington, D.C., Joseph F. McPherson and Spencer K. Johnston, Window Rock, for Navajo Tribe of Indians, as amicus curiae.

STRUCKMEYER, Justice.

Appellant, Warren Trading Post Company, appeals from a judgment determining that certain taxes are due to the State of Arizona by reason of retail sales of personal property to reservation Indians residing on the Navajo Indian Reservation.1

The Arizona exaction arises out of the provisions of the Arizona Privilege Transaction Act, A.R.S. § 42-1308, requiring...

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