Court of Appeals of Arizona August 13, 1991, No. 1 CA-TX 90-003 (Stillwell Grand Prix Motors, Inc. v. City of Tucson)

*561OPINION

BROOKS, Judge.

Stillwell Grand Prix Motors, Inc., (Still-well) appeals from a summary judgment upholding an assessment of business privilege taxes by the city of Tucson. The tax, which took the form of a retail sales tax, was imposed upon the gross proceeds of sales of BMW and Saab automobiles that were delivered to their purchasers in Europe.