Legal Opinion
Arizona Department of Revenue v. Care Computer Systems, Inc.
Court of Appeals of Arizona
Decided July 25, 2000No. 1 CA-TX 98-0003PublishedCited by 13 opinions
1Opinion of the Court
OPINION
NOYES, Judge.
¶ 1 The Arizona Department of Revenue (“ADOR”) assessed a retail transaction privilege tax on Care Computer Systems, Inc. (“Care”). After the State Board of Tax Appeals vacated the assessment, ADOR appeal*415ed to the Tax Court, which granted summary judgment to Care on grounds that Care did not have “a substantial nexus with Arizona warranting a transaction privilege tax.” ADOR then filed this appeal. Our jurisdiction is conferred by Arizona Revised Statutes Annotated section 12-2101(B) (1994), and our decision is guided by Arizona Department of Revenue v. O’Connor, Cavanagh,…
2Cases cited26 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
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3Cited by13 opinions
- Borders Online v. State Board of EqualizationCalifornia Court of Appeal · 2005
- In Re the Appeal of Intercard, Inc.Supreme Court of Kansas · 2000
- Harley-Davidson, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2015
- CCI Europe, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2015
- City of Chandler v. Arizona Department of TransportationCourt of Appeals of Arizona · 2007
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