Cited by

Opinions in Arizona that cite Wilderness World, Inc. v. Department of Revenue, 895 P.2d 108.

134 citing documents.

City of Peoria v. Brink's Home Security, Inc. 261 P.3d 473 Ariz. Ct. App. Div. 1 2011
See Wilderness World, Inc. v. Dep’t of Rev.
CNL Hotels & Resorts, Inc. v. Maricopa County 244 P.3d 592 Ariz. Ct. App. Div. 1 2010
CNL Hotels & Resorts, Inc. v. Maricopa County 244 P.3d 592 Ariz. Ct. App. Div. 1 2010
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
Swift Transportation Co. v. Maricopa County 236 P.3d 1209 Ariz. Ct. App. Div. 1 2010
Swift Transportation Co. v. Maricopa County 236 P.3d 1209 Ariz. Ct. App. Div. 1 2010
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
Rigel Corp. v. State 234 P.3d 633 Ariz. Ct. App. Div. 1 2010
Rigel Corp. v. State 234 P.3d 633 Ariz. Ct. App. Div. 1 2010
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
R.R. Donnelley & Sons Co. v. Arizona Department of Revenue 229 P.3d 266 Ariz. Ct. App. Div. 1 2010
R.R. Donnelley & Sons Co. v. Arizona Department of Revenue 229 P.3d 266 Ariz. Ct. App. Div. 1 2010
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
Arizona Department of Revenue v. Central Newspapers, Inc. 218 P.3d 1083 Ariz. Ct. App. Div. 1 2009
Arizona Department of Revenue v. Central Newspapers, Inc. 218 P.3d 1083 Ariz. Ct. App. Div. 1 2009
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
M.D.C. Holdings, Inc. v. State Ex Rel. Arizona Department of Revenue 216 P.3d 1208 Ariz. Ct. App. Div. 1 2009
M.D.C. Holdings, Inc. v. State Ex Rel. Arizona Department of Revenue 216 P.3d 1208 Ariz. Ct. App. Div. 1 2009
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
Watts v. Arizona Department of Revenue 210 P.3d 1268 Ariz. Ct. App. Div. 1 2009
Watts v. Arizona Department of Revenue 210 P.3d 1268 Ariz. Ct. App. Div. 1 2009
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
Calpine Construction Finance Co. v. Arizona Depatment of Revenue 211 P.3d 1228 Ariz. Ct. App. Div. 1 2009
Calpine Construction Finance Co. v. Arizona Depatment of Revenue 211 P.3d 1228 Ariz. Ct. App. Div. 1 2009
Wilderness World, Inc. v. Dep’t of Revenue
Staples v. Concord Equities, L.L.C. 209 P.3d 163 Ariz. Ct. App. Div. 1 2009
Staples v. Concord Equities, L.L.C. 209 P.3d 163 Ariz. Ct. App. Div. 1 2009
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
Excell Agent Services, L.L.C. v. Arizona Department of Revenue 209 P.3d 1052 Ariz. Ct. App. Div. 1 2008
Excell Agent Services, L.L.C. v. Arizona Department of Revenue 209 P.3d 1052 Ariz. Ct. App. Div. 1 2008
Wilderness World, Inc. v. Dep’t of Revenue
Duke Energy Arlington Valley, LLC v. Arizona Department of Revenue 193 P.3d 330 Ariz. Ct. App. Div. 1 2008
Duke Energy Arlington Valley, LLC v. Arizona Department of Revenue 193 P.3d 330 Ariz. Ct. App. Div. 1 2008
People’s Choice TV Corp., , Wilderness World, Inc. v. Dep’t of Revenue
Southwest Airlines Co. v. Arizona Department of Revenue 175 P.3d 700 Ariz. Ct. App. Div. 1 2008
Southwest Airlines Co. v. Arizona Department of Revenue 175 P.3d 700 Ariz. Ct. App. Div. 1 2008
Wilderness World, Inc. v. Dep’t of Revenue
Arizona Department of Revenue v. Ormond Builders, Inc. 166 P.3d 934 Ariz. Ct. App. Div. 1 2007
Arizona Department of Revenue v. Ormond Builders, Inc. 166 P.3d 934 Ariz. Ct. App. Div. 1 2007
See Wilderness World, Inc. v. Ariz. Dep’t of Rev., , (“Tax statutes are interpreted strictly against the state, and any ambiguities are resolved in favor of the taxpayer.”).
Sun City Grand Community Ass'n v. Maricopa County 164 P.3d 679 Ariz. Ct. App. Div. 1 2007
Sun City Grand Community Ass'n v. Maricopa County 164 P.3d 679 Ariz. Ct. App. Div. 1 2007
¶ 9 We review de novo the tax court’s grant of summary judgment, Wilderness World, Inc. v. Dep’t of Revenue, , and the interpretation of statutes.
Arizona Department of Revenue v. Questar Southern Trails Pipeline Co. 161 P.3d 620 Ariz. Ct. App. Div. 1 2007
Arizona Department of Revenue v. Questar Southern Trails Pipeline Co. 161 P.3d 620 Ariz. Ct. App. Div. 1 2007
Wilderness World, Inc. v. Dep’t of Revenue
Arizona Department of Revenue v. Action Marine, Inc. 161 P.3d 1248 Ariz. Ct. App. Div. 1 2007
Arizona Department of Revenue v. Action Marine, Inc. 161 P.3d 1248 Ariz. Ct. App. Div. 1 2007
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
Copper Hills Enterprises, Ltd. v. Arizona Department of Revenue 153 P.3d 407 Ariz. Ct. App. Div. 1 2007
Copper Hills Enterprises, Ltd. v. Arizona Department of Revenue 153 P.3d 407 Ariz. Ct. App. Div. 1 2007
Wilderness World, Inc. v. Ariz. Dep’t of Revenue
4501 NORTHPOINT LP v. Maricopa County 128 P.3d 215 Ariz. 2006
4501 NORTHPOINT LP v. Maricopa County 128 P.3d 215 Ariz. 2006
ecognized that the statute reflects an express legislative intent “to reduce the economic deterrents individuals faced in contesting government actions, magnified by the disparity between the resources and expertise of the government and individuals.” Wilderness World, Inc. v. Dep’t of Revenue, (quoting Ariz. Tax Research Ass’n v. Dep’t of Revenue, 163 Ariz. 255, 258, 1 Such actions include the defense of civil actions, court proceedings to review state agency decisions, declaratory judgment act
Arizona Department of Revenue v. Salt River Project Agricultural Improvement & Power District 126 P.3d 1063 Ariz. Ct. App. Div. 1 2006
Arizona Department of Revenue v. Salt River Project Agricultural Improvement & Power District 126 P.3d 1063 Ariz. Ct. App. Div. 1 2006
See Capitol Castings, 207 Ariz. at 447, ¶ 10 , 88 P.3d at 161 ; People’s Choice TV, 202 Ariz. at 403, ¶7 , 46 P.3d at 414 ; Wilderness World, Inc. v. Dep’t of Revenue
DaimlerChrysler Services North America, LLC v. Arizona Department of Revenue 110 P.3d 1031 Ariz. Ct. App. Div. 1 2005
DaimlerChrysler Services North America, LLC v. Arizona Department of Revenue 110 P.3d 1031 Ariz. Ct. App. Div. 1 2005
Wilderness World, Inc. v. Dep’t of Revenue
Qwest Dex, Inc. v. Arizona Department of Revenue 109 P.3d 118 Ariz. Ct. App. Div. 1 2005
Qwest Dex, Inc. v. Arizona Department of Revenue 109 P.3d 118 Ariz. Ct. App. Div. 1 2005
¶ 9 In interpreting the use tax statutes, we must bear in mind that “tax statutes are interpreted strictly against the state, and any ambiguities are resolved in favor of the taxpayer.” Wilderness World, Inc. v. Ariz. Dep’t of Revenue
4501 Northpoint LP v. Maricopa County 105 P.3d 1188 Ariz. Ct. App. Div. 1 2005
Bilke v. State 80 P.3d 269 Ariz. 2003
Bilke v. State 80 P.3d 269 Ariz. 2003
See, ¶ 11, (finding that the term “seriously disruptive” should be interpreted in light of the preceding specific categories of “fighting” and “violent” behavior); Wilderness World, Inc. v. Dep’t of Revenue, -99, -11 (1995) (finding that guided river trips are not taxable under a general clause in the statute that taxes “any business charging admission fees for exhibition, amusement or instruction” because a river trip is not of the same kind or nature as the activities specifically listed in th
Luther Construction Co. v. Arizona Department of Revenue 74 P.3d 276 Ariz. Ct. App. Div. 1 2003
Luther Construction Co. v. Arizona Department of Revenue 74 P.3d 276 Ariz. Ct. App. Div. 1 2003
Wilderness World, Inc. v. Arizona Dep’t of Revenue
Interlott Technologies, Inc. v. Arizona Department of Revenue 72 P.3d 1271 Ariz. Ct. App. Div. 1 2003
Interlott Technologies, Inc. v. Arizona Department of Revenue 72 P.3d 1271 Ariz. Ct. App. Div. 1 2003
Wilderness World, Inc. v. Ariz. Dep’t of Revenue