Microchip Technology Inc. v. State

OPINION

SWANN, Judge.

¶ 1 Microchip Technology Inc. (“Taxpayer”) appeals from a summary judgment. The tax court ruled that Taxpayer’s sewer systems and storm basins failed to qualify for the pollution-control income-tax credit, codified at A.R.S. § 43-1170. We hold that the tax court erred when it concluded that § 43-1170(B), which describes what property is “included” in the credit, limits the broader language of § 43-1170(A). We therefore reverse and remand.

*305 FACTS AND PROCEDURAL HISTORY

¶ 2 Taxpayer manufactures semiconductors at plants in Tempe and Chandler. Between 2000 and 2001, Taxpayer…