Excell Agent Services, L.L.C. v. Arizona Department of Revenue

OPINION

HALL, Judge.

¶ 1 Plaintiffs appeal the tax court’s judgment that the sale of equipment to Excell Agent Services, L.L.C. by Voltdelta Resources, L.L.C., Comdisco, Inc., and Golden Enterprises, Inc. was not exempt from the Arizona transaction privilege tax under Arizona Revised Statutes (A.R.S.) section 42-5061(B)(3) (Supp.2007) and that Excell’s purchase of that equipment was not exempt from the Arizona use tax under A.R.S. § 42-5159(B)(3) (Supp.2007). For reasons that follow, we affirm the tax court’s judgment.

FACTS AND PROCEDURAL HISTORY

¶ 2 Exeell, an Arizona-based business, furnishes…