Director

The installation of security systems is taxable as prime contracting.

Fees charged by photographer are taxable.

Whether certain transactions were retail sales or investments.

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

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.

Taxation of transient lodging business.

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

The sale of small electric generators for household and farm use are not 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 (superseded by legislation, see A.R.S. § 42-5075.J.)

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.