Arizona State Tax Commission v. Lawrence Manufacturing Co.

KRUCKER, Chief Judge.

This appeal involves the applicability of certain taxes to the proceeds of a lease of mining equipment. The appellee, plaintiff below, filed a complaint for refund of taxes it paid and for penalties and interest incidental thereto. The trial court granted summary judgment in favor of the plaintiff for the amounts of the taxes and penalties, with interest from the dates paid. The parties will be referred to as they appeared below.

The statutory framework should be set out for a full understanding of the question here. A.R.S. § 42-1309, as amended, reads as follows:

“A. There…