Court of Appeals of Arizona May 24, 1971, No. 1 CA-CIV 1445 (State Tax Commission v. Marcus J. Lawrence Memorial Hospital)

CASE, Judge.

This appeal requires us to decide whether hospitals, organized and operated exclusively for charitable purposes or those operated by the state or any political subdivision thereof are exempted by Section 42-1321, subsec. A, par. 5, A.R.S., from paying the transaction privilege taxes authorized by Sections 42-1310, 42-1361, 42-1362 and 42-1371, 42-1372, A.R.S.