State Tax Commission v. Howard P. Foley Co.

JACOBSON, Acting Presiding Judge.

We are called upon to determine whether the activities of plaintiff within the State of Arizona constituted “contracting” and therefore were properly subject to the transaction privilege taxes of the state or whether these activities were an interstate sale and therefore protected from local taxation by the commerce clause of the U. S. Constitution.

Plaintiff-appellee, FOLEY-JELCO, is a joint venture comprised of two foreign corporations, HOWARD T. FOLEY CO., and JELCO, INCORPORATED. Plaintiff brought suit against the combined taxing authorities of the State of…