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KARBAL v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 06-0010.

158 P.3d 243 (2007)

Steven KARBAL, individually and in a representative capacity, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, a political subdivision of the State of Arizona; Vanguard Car Rental USA, Inc., dba National Car Rental, an Oklahoma corporation, individually and in a representative capacity; Four Seasons Hotels Limited, a Canadian corporation, individually and in a representative capacity, Defendants/Appellees, and Arizona Sports & Tourism Authority, a political subdivision of the State of Arizona, Defendant-in-Intervention/Appellee.

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

May 24, 2007.

Attorney(s) appearing for the Case

Kickham Hanley, P.C. By Gregory D. Hanley, Royal Oak, MI, Attorneys pro hac vice for Plaintiff/Appellant.

Hebert Schenk, P.C. By Shawn K. Aiken, Richard M. Gerry, Phoenix, Co-Counsel for Plaintiff/Appellant.

Terry Goddard, Attorney General By Elizabeth S. Hill, Assistant Attorney General, Kimberly J. Cygan, Assistant Attorney General, Phoenix, Attorneys for Defendant/Appellee Arizona Department of Revenue.

Fennemore Craig, P.C. By Paul J. Mooney, Jim L. Wright, Phoenix, Attorneys for Defendant-in-Intervention/Appellee Arizona Sports & Tourism Authority.

OPINION

PORTLEY, Judge.

¶ 1 Steven Karbal ("Karbal") appeals the dismissal of his refund claim because the tax court lacked subject matter jurisdiction. For the following reasons, we affirm.

FACTUAL AND PROCEDURAL BACKGROUND

¶ 2 Beginning March 1, 2001, Arizona imposed a transaction privilege tax on car and hotel room rentals pursuant to Arizona Revised Statutes ("A.R.S.") sections 5-839 and 5-840 to fund projects sponsored by...

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