Legal Opinion
City of Phoenix v. Bentley-Dille Gradall Rentals, Inc.
Court of Appeals of Arizona
Decided March 1, 1983No. 1 CA-CIV 5459PublishedCited by 3 opinions
1Opinion of the Court
OPINION
GRANT, Judge.
The question presented in this case is whether the activities of appellant, who provided machines known as Gradalls with operators to various construction projects, were contracting or rental of equipment for purposes of the transaction privilege tax. We find the activity was contracting and therefore reverse the trial court.
The City of Phoenix instituted this lawsuit to collect $12,516.73 in unpaid transaction privilege taxes, which were assessed against Bentley-Dille Gradall Rentals, Inc., appellant, for the period covering May, 1974 through May, 1977. The issues…
2Cases cited4 opinions
- State Tax Commission v. PeckArizona Supreme Court · 1970
- Insurance Company of North America v. Northwestern National Insurance Co.Court of Appeals for the Sixth Circuit · 1974
- Rice Brothers, Inc. v. Glens Falls Indemnity Co.California Court of Appeal · 1953
- State v. Steel City Crane Rental, Inc.Court of Civil Appeals of Alabama · 1977
3Cited by3 opinions
- Energy Squared, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2002
- Granite Construction Co. v. State ex rel. Arizona Department of RevenueCourt of Appeals of Arizona · 1990
- Jones Outdoor Advertising, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2015