[Download] "Brink Electric Construction Co. V. Arizona Department Of Revenue" by Arizona Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Brink Electric Construction Co. V. Arizona Department Of Revenue
- Author : Arizona Court of Appeals
- Release Date : January 29, 1995
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 80 KB
Description
In this consolidated appeal, the Arizona Department of Revenue (ADOR) appeals from tax court judgments in favor of taxpayers Brink Electric Construction Company (Brink) and Ball, Ball & Brosamer, Inc. (Ball). The tax court held that ADOR violated Brink's and Ball's right to equal protection of the law by arbitrarily requiring a purchasing agent relationship between a contractor and an owner to obtain a transaction privilege tax exemption. The tax court also held that in installing electrical transmission equipment, Brink made tax-exempt retail sales to the project owners. We have jurisdiction pursuant to Ariz. Rev. Stat. Ann. ("A.R.S.") section 12-2101(B).*fn1
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