Energy Control Services, Inc. v. Arizona Department of Economic Security

*21OPINION

BROOKS, Judge.

Two questions are raised in this appeal from a decision of the Unemployment Insurance Appeals Board of the Arizona Department of Economic Security:

1) Whether the Arizona Department of Economic Security exceeded its rulemaking authority in excluding, by regulation, “fixtures” from the definition of “consumer goods” as that term is used in A.R.S. § 23-617.22 (Supp.1981).

2) Whether the evidence in this case supports the determination by the Unemployment Insurance Appeals Board of the Arizona Department of Economic Security that the solar water heating systems marketed by…