Restaurant classification, definition of delicatessen business, sales of food for consumption off the premises, separate lines of business.

Providing prewritten or “canned” computer software, whether or not characterized as a license agreement is a taxable retail sale. Nexus can be created through independent representatives who solicit sales. Interest abatement denied.

Taxpayer owes use tax on a trailer because staying in the trailer two nights as he was bringing the trailer to Arizona does not rise to the level of “first actual use” and does not qualify as a bone fide use outside Arizona.

Nexus for transaction privilege tax

Taxation of the business of providing and servicing portable toilet containers.

Receipts from excavation, forest clearing and road construction were taxable prime contracting receipts.

Subscription income from online database was subject to transaction privilege tax under the state and city personal property rental classifications.

The gross proceeds or gross income from recreational tours using motor vehicles designed to operate on and off public highways are subject to taxation under the amusement classification of A.R.S. § 42-5073 and the Model City Tax Code (“MCTC”) § -410