Centric-Jones Co. v. Town of Marana

OPINION

SULT, Judge.

The Board of Tax Appeals sustained a final assessment of Town of Maraña (“Maraña”) transaction privilege taxes on Centric-Jones Company’s (“Centric”) contracting income for the period October 1, 1986, through September 30,1990. Centric brought this action in the Arizona Tax Court for de novo review of the Board’s decision. The tax court granted summary judgment for Maraña. Centric now appeals, raising these issues:

1. Whether Arizona Revised Statutes Annotated (“A.R.S.”) section 9-240(B)(18) authorizes an Arizona town government to impose a transaction privilege tax;

2.…