New Cornelia Cooperative Mercantile Co. v. Arizona State Tax Commission

OPINION

HATHAWAY, Judge.

Pursuant to A.R.S. § 42-1339 et seq., appellant brought suit to recover $30,273.12 paid in sales and education excise taxes to defendants. The matter was submitted to the court on stipulated facts and motions for summary judgment. Upon denial of appellant’s motion for summary judgment and entry of summary judgment for appellees, this appeal was filed.

Appellant-taxpayer, operated a general merchandise store in Ajo, Arizona. A large percentage of its sales were credit purchases by employees of the Phelphs Dodge Corporation and its affiliated companies. Each year in…