Legal Opinion
Motorola, Inc. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided July 13, 1999No. 1 CA-TX 98-0009PublishedCited by 8 opinions
1Opinion of the Court
OPINION
LANKFORD, Judge.
¶ 1 The issue presented by this appeal is whether the use tax encompasses Motorola’s .use of certain items characterized as “indirect costs” of its federal contracts. We hold that it does not.
¶2 The Arizona Department of Revenue (“DOR”) assessed $483,587 in delinquent use taxes against taxpayer Motorola, Inc. The assessment involved Motorola’s purchases of overhead items allocated to federal contracts from April 1985 to August 1989. Motorola appealed, and the tax court granted summary judgment to Motorola. The court abated the assessment and ordered DOR to refund…
2Cases cited12 opinions
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- Valencia Energy Co. v. Arizona Department of RevenueArizona Supreme Court · 1998
- McDonnell Douglas Corp. v. Director of RevenueSupreme Court of Missouri · 1997
- Romo v. KirschnerCourt of Appeals of Arizona · 1995
- People of Faith v. Dept. of RevenueArizona Tax Court · 1989
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3Cited by8 opinions
- Strayhorn v. Raytheon E-Systems, Inc., Texas Court of Appeals, 3rd District (Austin)2003
- Raytheon Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Hughes Aircraft Co. v. County of OrangeCalifornia Court of Appeal · 2002
- Arizona Electric Power Cooperative, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2017
- Northrop Grumman Corp. v. County of Los AngelesCalifornia Court of Appeal · 2005
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