Arizona Electric Power Cooperative, Inc. v. Arizona Department of Revenue

*87OPINION

WINTHROP, Judge:

¶ 1 Arizona Electric Power Cooperative, Inc. (“AEPCO”) appeals the tax court’s summary judgment in favor of the Arizona Department of Revenue (“the Department”). Because AEPCO’s purchases of coal and natural gas are subject to use tax, we affirm the judgment of the tax court.

FACTUAL AND PROCEDURAL BACKGROUND

¶ 2 AEPCO, a non-profit Arizona cooperative corporation, owns and operates the Apache Generating Station, an electric generation facility in Cochise County. AEPCO sells most of the electricity it produces to cooperative members, and sells the remainder to the general…