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STATE v. LEVY'S

No. 13469.

119 Ariz. 191 (1978)

580 P.2d 329

The STATE of Arizona, and Neal G. Trasente, Director of Revenue of the State of Arizona, Appellants, v. LEVY'S, a division of Federated Dept. Stores, Inc., Montgomery Ward & Co., a corporation and Steinfeld's Stores, Inc., a corporation, Appellees.

Supreme Court of Arizona, In Banc.

Rehearing Denied June 6, 1978.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Former Atty. Gen., John A. LaSota, Jr., Acting Atty. Gen. by Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellants.

Miller, Pitt & Feldman by Gerald Maltz and Stanley G. Feldman, Tucson, for appellees.

HOLOHAN, Justice.

Plaintiffs-appellees filed an action for declaratory relief to have Ariz.Rev.Stat. § 42-1321.01 (Supp. 1977) declared unconstitutional.1 The statute provides for an exemption from the transaction privilege tax on sales of less than $1,000 to Mexican residents with proper documentation within 30 miles of the Mexican border. The statute in question was passed to mitigate the adverse economic impact on Arizona business...

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