Tuesday, April 27, 2021

NEW: Shooter's World Loses Appeal, Is An "Amusement" (For Tax Purposes); It's Not Just In the Name (READ Opinion)

 The well-known Phoenix shooting range known as "Shooter's World" should be taxed as "an amusement", the Arizona Court of Appeals ruled today. The unanimous decision upholds the Tax Court's ruling on the state's claim for more than $500,000 in taxes/interest/penalties.

The dispute about the indoor shooting range (and, more) focused largely on whether it is subject to the same tax as a longggggg* list of amusement businesses. Shooter's World tried to use a previous Arizona Supreme Court finding that "Wilderness World" was NOT subject to the amusement tax, However, Judge Paul McMurdie writing for the majority found that the higher court was not delineating a test to judge all businesses by, and that the river-rafting excursion company was a different kettle of fish. 

To be sure, Shooter’s World takes steps to ensure customer safety. Still, these safety precautions are a far cry from the guidance provided on Wilderness World’s 12-day, several-hundred-mile river expeditions. They are much more comparable to the supervision and safety measures present at any amusement park that operates rollercoasters or go-karts.

The Arizona Department of Revenue was represented by the Attorney General's Office. No word yet on whether Shooter's World will take a shot at bringing the case to the Arizona Supreme Court.

"AZ Law" includes articles, commentaries and updates about opinions from the Arizona Supreme Court, U.S. Supreme Court, as well as trial and appellate courts, etc. AZ Law is founded by Phoenix attorney Paul Weich, and joins Arizona's Politics on the internet. 

AZ Law airs on non-profit Sun Sounds of Arizona, a statewide reading service that provides audio access to printed material for people who cannot hold or read print material due to a disability. If you know someone who could benefit from this 24/7 service, please let them know about member-supported Sun Sounds. And, YOU can donate or listen here. 

Previous episodes of AZ Law can be streamed or downloaded here, or wherever you get your podcast.

*A.R.S. § 42-5073: "theaters, movies, operas, shows of any type or nature, exhibitions, concerts, carnivals, circuses, amusement parks, menageries, fairs, races, contests, games, billiard or pool parlors, bowling alleys, public dances, dance halls, boxing and wrestling matches, skating rinks, tennis courts, except as provided in subsection B of this section, video games, pinball machines or sports events or any other business charging admission or user fees for exhibition, amusement or entertainment, including the operation or sponsorship of events by a tourism and sports authority...."

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