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DEPT. OF REVENUE v. MOKI MAC RIVER EXPED.

No. 1 CA-CIV 9878.

160 Ariz. 369 (1989)

773 P.2d 474

DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. MOKI MAC RIVER EXPEDITIONS, INC., Defendant-Appellee.

Court of Appeals of Arizona, Division 1, Department D.

Review Denied June 13, 1989.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by J. Scott Halverson, Asst. Atty. Gen., Phoenix, for plaintiff-appellant.

Jennings, Kepner & Haug by D. Kim Lough, Phoenix, for defendant-appellee.

OPINION

CORCORAN, Judge.

This appeal involves an attempt by the Arizona Department of Revenue to impose a transaction privilege tax on Moki Mac River Expeditions, Inc. The Department appeals from a summary judgment ruling holding the tax invalid.

1. Facts and Procedural History

Moki Mac is a Utah corporation with an office and principal place of business in Salt Lake City, Utah. Moki Mac is...

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