Tucson Electric Power Co. v. Arizona Department of Revenue

OPINION

CONTRERAS, Judge.

Tucson Electric Power Company (Tucson Electric) has appealed from a tax court judgment that sustained a decision of the Arizona Board of Tax Appeals in favor of the Arizona Department of Revenue (the Department) on Tucson Electric’s bid for reduction of certain transaction privilege tax assessments for the period from July of 1983 through July of 1985. The appeal raises the following issues for our consideration:(1) Were minimum demand charges paid by Cyprus Pima Mining Company under its electric service agreement with Tucson Electric taxable to Tucson Electric as…