STATE TAX COMMISSION v. HOWARD P. FOLEY CO.

No. 1 CA-CIV 1153.

13 Ariz. App. 85 (1970)

474 P.2d 444

STATE TAX COMMISSION of Arizona, the State of Arizona, William E. Stanford, as Chairman, John M. Hazelett and L. Waldo DeWitt, as Members of the State Tax Commission of Arizona, Appellants, v. The HOWARD P. FOLEY CO., and Jelco Incorporated d/b/a Foley-Jelco, a Joint Adventure, Appellees.

Court of Appeals of Arizona, Division 1, Department B.

Rehearing Denied October 15, 1970.

Review Denied December 8, 1970.


Attorney(s) appearing for the Case

Gary K. Nelson, Atty. Gen., by James D. Winter, Tucson, for appellants.

Brown, Vlassis & Bain, by Charles C. Bernstein and Geo. E. Hilty, Phoenix, for appellees.


JACOBSON, Acting Presiding Judge.

We are called upon to determine whether the activities of plaintiff within the State of Arizona constituted "contracting" and therefore were properly subject to the transaction privilege taxes of the state or whether these activities were an interstate sale and therefore protected from local taxation by the commerce clause of the U.S. Constitution.

Plaintiff-appellee, FOLEY-JELCO, is a joint venture comprised of two foreign...

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