Arizona Supreme Court strikes down tax deals
January 27, 2010
Arizona: The Arizona Supreme Court ruled on Monday, January 25, that economic development agreements that involve collected sales tax being rebated to private companies are in violation of the state's constitution. The ruling came based a violation of the constitution's gift clause that says that the gift "must have both a public purpose and must provide sufficient consideration to the public." The ruling, however, will not be retro active, meaning it is possible that businesses currently engaged in such deals will receive "owed" funds anyways.[1]
Footnotes
Federal courts:
Ninth Circuit Court of Appeals • U.S. District Court: District of Arizona • U.S. Bankruptcy Court: District of Arizona
State courts:
Arizona Supreme Court • Arizona Court of Appeals • Arizona Superior Court • Arizona Justice Courts • Arizona Municipal Courts
State resources:
Courts in Arizona • Arizona judicial elections • Judicial selection in Arizona
