State Tax Commission v. Anderson Development Corp.

OPINION

EUBANK, Judge.

The issue in this appeal is whether a contractor performing mining work for a mine operator is entitled to the use tax exemption for mining provided by A.R.S. § 42 — 1409(B)(2).

Following an audit and hearing, the appellant Tax Commission 1 assessed use and education excise taxes 2 in the sum of $9,157.59 against appellee for the period of July 1, 1968, through March 31, 1971. Appellee paid the tax under protest and filed an action in the Maricopa County Superior Court, pursuant to A.R.S. § 42-1421. Appellee asked that the tax be declared illegal because it was not subject…