Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page



Phoenix Hearing Officer Issue Index and Rulings

The City Auditor Department of the City of Phoenix conducted over 1,500 administrative hearings for Phoenix sales tax appeals from 1978 until 2002.  As a result, it compiled an extensive index categorizing its rulings by issue.  Rulings are numbered sequentially and are referred to as "CAP"--City Auditor Privilege license tax.  Although all city tax hearings are now conducted by the Municipal Tax Hearing Officer, the Phoenix rulings are a huge body of administrative case law interpreting the Model City Tax Code, the sales tax rules still used by all Arizona cities.

Using the below index and issue statements, over one thousand Phoenix hearing officer decisions on the Model City Tax Codes can be researched by issue.  The index covers all of the Phoenix decisions back to 1978 with those interpreting the Model Code starting in 1987.  Copies of the decisions are located in the Maricopa County Law Library as well as with some private practitioners, and below.   


1996-2014 Michael G. Galloway

Everything contained in this website is resource material only and not intended as legal advice. Case summaries are basic overviews for guidance and should not be used as a substitute for reading and analyzing the case.  If you have a legal issue regarding state or local taxation, please consult with an attorney who is experienced in the field. Sending an e-mail to ArizonaTax.com does not establish an attorney-client relationship and the communication is not subject to attorney-client privilege.