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ROWE INTERN. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 89-002.

165 Ariz. 122 (1990)

796 P.2d 924

ROWE INTERNATIONAL, INC., an Arizona corporation, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellant.

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

Reconsideration Denied May 25, 1990.

Review Denied September 25, 1990.

Attorney(s) appearing for the Case

Snell & Wilmer by Steven R. Partridge and James P. Muehlberger, Phoenix, for plaintiff-appellee.

Robert K. Corbin, Atty. Gen. by Jack B. Schiffman, and Ian A. MacPherson, Asst. Attys. Gen., Phoenix, for defendant-appellant.

OPINION

JACOBSON, Presiding Judge.

The Arizona Department of Revenue (Department) appeals from summary judgment entered in favor of the taxpayer, Rowe International, Inc. (Rowe), in Rowe's action for a refund of transaction privilege taxes calculated on its sales of video game machines. Rowe's tax liability in this case depends upon whether its customers are in the business of operating or conducting games or whether those customers are in the business of...

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