Energy Squared, Inc. v. Arizona Department of Revenue

OPINION

PATTERSON, Judge.

¶ 1 Energy Squared, Inc. (“the taxpayer”) appeals from summary judgment for the Arizona Department of Revenue (“ADOR”) on the taxpayer’s challenge to an assessment of transaction privilege taxes imposed on the business of leasing or renting tangible personal property for a consideration. See Arizona Revised Statutes (“A.R.S.”) section 42-5071(A) (Supp.2001). ADOR made this assessment on the theory that the taxpayer’s business of operating tanning salons amounted to “renting” tanning beds and booths within A.R.S. § 42-5071(A). The tax court agreed. We do not, and…