Legal Opinion
Arizona Department of Revenue v. Hane Construction Co.
Court of Appeals of Arizona
Decided March 22, 1977No. 1 CA-CIV 3155PublishedCited by 9 opinions
1Opinion of the Court
SCHROEDER, Presiding Judge.
The issue in this appeal is whether the State of Arizona may validly impose its transaction privilege tax upon a contractor doing construction work on the Colorado River Indian Reservation pursuant to a contract with the Bureau of Indian Affairs. The trial court entered summary judgment for the contractor, and the State has appealed.
Hane Construction Co., the appellee, entered into a contract with the Bureau of Indian Affairs for the lining of canals on the reservation. Hane had no other work in Arizona at any time material to this case, and it submitted its bid on…
2Cases cited12 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Arizona Department of Revenue v. Care Computer Systems, Inc.Court of Appeals of Arizona · 2000
- In Re the State Motor Fuel Tax Liability of A. G. E. Corp.South Dakota Supreme Court · 1978
- Department of Revenue v. Moki Mac River Expeditions, Inc.Court of Appeals of Arizona · 1989
- State v. Blaze Const. Co., Inc.Court of Appeals of Arizona · 1997
- White Mountain Apache Tribe v. BrackerCourt of Appeals of Arizona · 1978
4 more not listed; retrieve them via the Exa API.