(DOWNLOAD) "State v. Roscoe" by Arizona Court of Appeals ~ Book PDF Kindle ePub Free
eBook details
- Title: State v. Roscoe
- Author : Arizona Court of Appeals
- Release Date : January 31, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 51 KB
Description
The tax court granted summary judgment to Appellee Arizona Rent-A-Car Systems, Inc. ("Budget"), holding that refueling charges paid by customers who returned cars with less than full gas tanks were not taxable as gross income from Budgets car rental business. We conclude that refueling charges are an integral part of Budgets car rental business, and therefore taxable as gross income from that business. We reverse the tax court, vacate its opinion, and remand with directions to enter judgment in favor of the City.
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