Legal Opinion
Home Depot USA, Inc. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided October 2, 2012No. 1 CA-TX 11-0004PublishedCited by 6 opinions
1Opinion of the Court
OPINION
SWANN, Judge.
¶ 1 This is a transaction privilege tax case. Home Depot USA, Inc. (“Taxpayer”) challenges the superior court’s entry of summary judgment denying its claim for a tax refund based on bad debt deductions under A.A.C. R15-5-2011(A). For the reasons that follow, we affirm the judgment.
FACTS AND PROCEDURAL HISTORY
¶ 2 Taxpayer operates retail home-improvement stores throughout the United States, including Arizona. This litigation arises out of Taxpayer’s claim for tax refunds based on deductions for bad debts arising under its private-label credit card (“PLCC”) program.
¶ 3…
2Cases cited23 opinions
- United States v. CarltonSupreme Court of the United States · 1994
- Nordstrom Credit, Inc. v. Department of RevenueWashington Supreme Court · 1993
- Committee for Preservation of Established Neighborhoods v. RiffelCourt of Appeals of Arizona · 2006
- Powers v. CarpenterArizona Supreme Court · 2002
- State Compensation Fund v. Yellow Cab Co.Court of Appeals of Arizona · 1999
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kuretich v. Alaska Trustee, LLCAlaska Supreme Court · 2012
- Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2018
- Barlow v. PostbCourt of Appeals of Arizona · 2020
- Home Depot U.S.A., Inc. v. N.C. Dep't of RevenueNorth Carolina Business Court · 2015
- Huhtamaki v. MaricopaCourt of Appeals of Arizona · 2023
1 more not listed; retrieve them via the Exa API.