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SHAMROCK FOODS CO. v. CITY OF PHOENIX

No. CV-87-0216-PR.

157 Ariz. 286 (1988)

757 P.2d 90

SHAMROCK FOODS COMPANY, an Arizona corporation, Plaintiff/Counterdefendant/Appellee, v. CITY OF PHOENIX, a municipal corporation of the State of Arizona, Defendant/Counterclaimant/Appellant.

Supreme Court of Arizona, En Banc.

June 7, 1988.

Attorney(s) appearing for the Case

Jennings, Strouss & Salmon by Jefferson L. Lankford, Ann M. Dumenil, Phoenix, for plaintiff/counterdefendant/appellee.

Roderick G. McDougall, Phoenix City Atty. by Philip M. Haggerty, Sandra K. McGee, Janice M. Marquez-Foley, Asst. City Attys., Phoenix, for defendant/counterclaimant/appellant.

HOLOHAN, Justice.

We accepted review of this case to determine whether non-container paper and plastic products (napkins, straws, coffee stirrers, etc.) are subject to the Phoenix City "privilege tax." We granted review pursuant to 17A A.R.S. Civil Appellate Proc. Rules, Rule 23.

FACTS

Shamrock Foods Company (Shamrock) sells disposable paper and plastic products to restaurants and similar food service businesses. These products consist of beverage...

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