Chevron U.S.A. Inc. v. Arizona Department of Revenue

OPINION

KESSLER, Judge:

¶ 1 Chevron U.S.A., Inc. appeals from the tax court’s entry of summary judgment in favor of the Arizona Department of Revenue. We hold that the industrial oils and greases used in mining and metallurgical operations involved in this ease are exempt from the transaction privilege tax. Accordingly, we reverse the decision of the tax court and remand for entry of summary judgment in favor of Chevron.

FACTUAL AND PROCEDURAL HISTORY

¶ 2 This ease involves the application of Arizona’s transaction privilege tax to Chevron’s sale of oils and greases to Freeport-MeMoRan, Inc. for…