Arizona Department of Revenue v. Robinson's Hardware

OPINION

BROOKS, Judge.

This is an appeal from a summary judgment upholding the Arizona Department of Revenue’s (Department) assessment against Robinson’s Hardware Store (appellant) for a transaction privilege tax deficiency. The relevant facts are as follows.

Appellant is a partnership doing business in Nogales, Arizona. It has a department called “Materials for Industry” which sells merchandise exclusively to factories located in Mexico. Delivery of appellant’s goods to its Mexican customers is accomplished in one of two ways: some of the Mexican factories maintain warehouses in Nogales and…