Granite Construction Co. v. State ex rel. Arizona Department of Revenue

OPINION

HAIRE, Judge.

Granite Construction Company (Granite) has appealed from an adverse judgment on its claim for a refund of. state transaction privilege taxes and from an order denying its motion for new trial. The appeal presents the following questions: (1) whether 25 U.S.C. § 640d-6 preempts state taxation of gross receipts from contracting services performed for a coal lessee in the Navajo-Hopi Joint Use Area; (2) whether the federally required reclamation work performed at Peabody Coal Company’s Kayenta and Black Mesa coal mines constituted “contracting” under former A.R.S. §…