Rigel Corp. v. State

OPINION

GEMMILL, Judge.

¶ 1 Rigel Corporation, doing business as Krispy Kreme (“Rigel”), appeals an Arizona Tax Court ruling holding Rigel liable for transaction privilege taxes under the retail classification. See Ariz.Rev.Stat. § 42-5061(A) (Supp.2009). 1 The issue presented is whether Rigel is a qualified retailer, exempt from the transaction privilege tax, under one or more of the enumerated exceptions in Arizona Revised Statutes (“A.R.S.”) section 42-5102(A) (2006). The tax court concluded that Rigel did not come within any of these exceptions to taxation, and we agree.

¶ 2 Additionally,…