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CITY OF PHOENIX v. PAPER DISTRIBUTORS OF ARIZONA

No. TX 93-00068.

176 Ariz. 416 (1993)

861 P.2d 701

CITY OF PHOENIX v. PAPER DISTRIBUTORS OF ARIZONA, INCORPORATED.

Tax Court of Arizona.

October 20, 1993.

Attorney(s) appearing for the Case

Phoenix City Atty. by James H. Hays, Phoenix, for plaintiff.

Lewis and Roca by Michael G. Galloway, Phoenix, for defendant.

OPINION

SCHAFER, Judge.

The issue presented in this case is whether a paper distributor's sales of paper products to restaurants are sales for resale which fall outside the scope of the "sales" tax provision of the Phoenix City Code.

FACTS

Paper Distributors of Arizona ("Taxpayer") is a wholesale distributor of paper and plastic products, such as bulk paper, paper towels, and disposable food service items including...

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