Rigel Corp. v. State

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that transaction privilege taxes, as compared to sales taxes, are levied on gross receipts rather than individual sales and on business providers rather than consumers
• intermediate appellate court holds the privilege does not apply in tax litigation context, not interpreting its public records law
• “[T]he transaction privilege tax is levied on gross receipts instead of individual sales . . . .”

Source: CourtListener parenthetical corpus (CC0).