Arizona Cardinals’ Ticket Fees Subject to State Tax Assessment

The Arizona Cardinals must include the 2.9% transaction privilege tax it includes in ticket sales in a tax assessment by state revenue regulators, a state tax court ruled.

Judge Sara J. Agne ruled that the NFL team isn’t entitled to summary judgment on its appeal of the Arizona Department of Revenue’s desired tax assessment, according to minutes from an Aug. 8 hearing entered into the docket Monday. The tax, which is levied as per-ticket surcharges for events at State Farm Stadium to repay state bond funds, is a part of the Cardinals’ gross receipts.

The team entered into a facility-use ...