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ARIZONA DEPT. OF REV. v. MOUNTAIN STATES T. & T. CO.

No. 12636.

113 Ariz. 467 (1976)

556 P.2d 1129

ARIZONA DEPARTMENT OF REVENUE, as statutory successor to the powers and duties of the State Tax Commission of Arizona, Robert Kennedy, Chairman, John M. Hazelett, member, L. Waldo DeWitt, member, Appellants, v. The MOUNTAIN STATES TELEPHONE AND TELEGRAPH COMPANY, a Colorado Corporation, Appellee.

Supreme Court of Arizona, In Banc.

November 3, 1976.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen. by Ian A. MacPherson, Asst. Atty. Gen., Phoenix, for appellants.

Fennemore, Craig, von Ammon & Udall by Ronald L. Ballard and Stephen M. Savage, Phoenix, for appellee.

CAMERON, Chief Justice.

The State Tax Commission assessed a transactional privilege and education excise tax of $3,172.28 against Mountain States Telephone and Telegraph Company (Mountain Bell) on the sale and lease of telephone equipment to the United States Government, Department of the Army. The State Tax Commission held that the total gross proceeds received by Mountain Bell for the sale of the system and the lease of the switcher were taxable under the transaction...

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