Pittsburgh & Midway Coal Mining Co. v. Arizona Department of Revenue

OPINION

LIVERMORE, Presiding Judge.

The Arizona Department of Revenue appeals from the following ruling of the trial court:

I. P & M’s Refund Claim:

A. Erroneous Collection:

1. P & M (Pittsburg & Midway Coal Mining Co.) paid the Department (Arizona Department of Revenue) $3,297,679.51 in Arizona use tax during the three year period ending December, 1979.

2. P & M did so without protest under the erroneous assumption that the- underlying transactions were not subject to New Mexico sales tax and, accordingly, not exempt from Arizona use tax.

3. In December, 1979, the New Mexico Revenue Department…