Arizona Faces Uphill Battle In Stadium Tax Refund Appeal

Law360, New York (September 16, 2015, 1:05 PM EDT) -- Last month, the Superior Court of Arizona, Maricopa County, rejected a bid by the Arizona Department of Revenue and the Arizona Sports and Tourism Authority (AzSTA) to only apply prospectively an earlier court ruling that the state’s rental car surcharge is unconstitutional. The unconstitutionally imposed taxes are earmarked to fund the special taxing district responsible for operating the University of Phoenix Stadium, home of the Arizona Cardinals, the Grapefruit League, and other tourism-related promotions. This article discusses some of the key state tax principles underlying the decision and highlights points of interest to watch for as the case moves through the...

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