(The summaries are prepared by the ADOR)
Case No. 200200180-S –
11/26/2003 – Architectural, engineering and design fees were taxable under the
prime contracting classification and whether penalties were warranted.
(superseded by legislation, see A.R.S. § 42-5075.J.)
Case No. 200200148-S
– 8/25/2003 – Beer and wine labeled non-alcoholic, but which contain some
alcohol, constitute alcoholic beverages and do not fall within the definition of
food eligible to be sold by a qualified retailer exempt from the transaction
Case No. 200200106-S
– 3/6/2003 – Taxpayer did not present reasonable cause for the abatement of
Case No. 200300086-S
– 4/19/2004 – The sale of small electric generators for household and farm use
are not exempt from the transaction privilege tax.
Case No. 200400092-S
– 10/24/2005 - Gross receipts from green fees for the use of golf courses are
subject to the transaction privilege tax under the amusement classification.