Legal Opinion
Arizona Department of Revenue v. Blue Line Distributing, Inc.
Court of Appeals of Arizona
Decided April 4, 2002No. 1 CA-TX 01-0011PublishedCited by 6 opinions
1Opinion of the Court
OPINION
LANKFORD, Judge.
¶ 1 This appeal requires us to decide whether sales to a pizzeria of kitchen equipment, such as an industrial dough mixer, are tax-exempt as equipment used in a “manufacturing” or “processing” operation. See Ariz. Rev.Stat. (“AR.S.”) § 42-5061(B)(l) (Supp. 2001). Taxpayer Blue Line Distributing, Inc. sold the equipment at retail to Little Caesar’s Pizza, Inc. Little Caesar’s used the equipment in its pizzeria to prepare dough from scratch in making and selling fully-cooked hot pizzas to customer order for off-premises consumption.
¶2 The Arizona Department of Revenue…
2Cases cited26 opinions
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Moore v. Farmers Mutual Manufacturing & Ginning Co.Arizona Supreme Court · 1938
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3Cited by6 opinions
- The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- State Ex Rel. Department of Revenue v. Capitol Castings, Inc.Arizona Supreme Court · 2004
- South West Sand & Gravel, Inc. v. Central Arizona Water Conservation DistrictCourt of Appeals of Arizona · 2009
- Excell Agent Services, L.L.C. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2008
- 9w Halo v. AdorArizona Supreme Court · 2026
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