Dennis Development Co. v. Department of Revenue

OPINION

JACOBSON, Judge.

The sole issue on this appeal is whether a building contractor’s liability for transaction privilege taxes includes the value of the land underlying the construction.

The plaintiff-appellant, Dennis Development Company, brought this action against the Department of Revenue (Revenue) seeking a refund of $16,726.79 paid under protest as its liability under Arizona’s Transaction Privilege Tax (A.R.S. § 42-1309). On an agreed statement of facts and cross motions for summary judgment, the trial court entered judgment in favor of Revenue and denied the plaintiff’s claim for…