SDC Management, Inc. v. State Ex Rel. Arizona Department of Revenue

OPINION

JACOBSON, Judge.

The Arizona Department of Revenue (Department) appeals from summary judgment entered in favor of SDC Management, Inc. and Shopping Center Ventures, Inc. (taxpayers) in their actions for a refund of transaction privilege taxes calculated on 16 sales of improved real property. The following issues are raised on appeal:(1) By engaging independent, licensed general contractors to construct improvements on their property, did the taxpayers operate:(a) prior to January 1, 1979, as a “contractor” under former A.R.S. §§ 42-1301(3) and -1310(2)(i); and/or(b) after December 31,…