(DOWNLOAD) "Jim Click Ford Inc. v. City of Tucson" by Arizona Court of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Jim Click Ford Inc. v. City of Tucson
- Author : Arizona Court of Appeals
- Release Date : January 22, 1982
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
Section 19-91 of the Tucson City Code imposes a business privilege tax on certain business activities. The code sets forth three conditions which must be met before the activity is not taxable. (Sections 19-91(1), (2) and (3).) The transfer of title and possession of the item must occur without the corporate limits of the city, the order for the item must be placed without the corporate limits of the city, and the item must not have been stored, stocked or warehoused within the corporate limits of the city. The issue in this case is whether certain cars delivered to appellee for predelivery servicing were "stored, stocked or warehoused" in the city. We hold they were not and affirm.