Taxpayer did not present reasonable cause for the abatement of penalties.

Beer and wine labeled non-alcoholic, but which contain some alcohol, constitute alcoholic beverages and do not fall within the definition of food eligible to be sold by a qualified retailer exempt from the transaction privilege tax.

Architectural, engineering and design fees were taxable under the prime contracting classification and whether penalties were warranted. (superseded by legislation, see A.R.S. § 42-5075.J.)

The sale of small electric generators for household and farm use are not exempt from the transaction privilege tax.

Arizona consolidated group was required to include in the numerator of the Arizona sales factor a portion of the sales made by a partnership, in which some members of the group had an interest, to another member of the group doing business in Arizona.

Gross receipts from green fees for the use of golf courses are subject to the transaction privilege tax under the amusement classification.

Taxation of transient lodging business.

Taxpayer argues that it is entitled to additional exemptions for the installation of exempt manufacturing machinery or equipment and for purchases of exempt pollution control equipment.

Bad debt deduction not allowed to taxpayer that did not incur the debt.

Whether certain transactions were retail sales or investments.