Legal Opinion
State Ex Rel. Department of Revenue v. Capitol Castings, Inc.
Arizona Supreme Court
Decided April 21, 2004No. CV-03-0250-PRPublishedCited by 41 opinions
1Opinion of the Court
BERCH, Justice.
¶ 1 Arizona law exempts from use tax any “[m]achinery[ ] or equipment! ] used directly in manufacturing, processing, fabricating, ... or metallurgical operations.” Ariz.Rev.Stat. (“A.R.S.”) § 42-5159(B)(1) (Supp.2003). 1 Capitol Castings claimed that several items purchased for use in its foundry facilities qualified for the use tax exemption. The court of appeals, however, concluded that the items did not qualify for the exemption because they were not “machinery or equipment.” See State ex rel. Ariz. Dep’t of Revenue v. Capitol Castings, Inc., 205 Ariz. 258, 266, ¶ ¶ 34, 36,…
2Cases cited11 opinions
- Bilke v. StateArizona Supreme Court · 2003
- Canon School District No. 50 v. W.E.S. Construction Co.Arizona Supreme Court · 1994
- People's Choice TV Corp. v. City of TucsonArizona Supreme Court · 2002
- Arizona Tax Commission v. Dairy & Consumers Cooperative Ass'nArizona Supreme Court · 1950
- Duval Sierrita Corp. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- State v. PayneCourt of Appeals of Arizona · 2009
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
- Steven H. v. Arizona Department of Economic SecurityArizona Supreme Court · 2008
- Enterprise Leasing Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2008
- Arizona Department of Revenue v. Salt River Project Agricultural Improvement & Power DistrictCourt of Appeals of Arizona · 2006
36 more not listed; retrieve them via the Exa API.