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DUVAL SIERRITA CORP. v. ARIZONA DEPT. OF REV.

No. 1 CA-CIV 3224.

116 Ariz. 200 (1977)

568 P.2d 1098

DUVAL SIERRITA CORPORATION, a Delaware Corporation, Appellant and Cross-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, statutory successor to the powers and duties of the Arizona State Tax Commission, Appellee and Cross-Appellant.

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

Rehearing Denied July 19, 1977.

Review Denied September 15, 1977.

Attorney(s) appearing for the Case

Bilby, Thompson, Shoenhair & Warnock, P.C. by David W. Richter, Tucson, for appellant and cross-appellee.

Bruce E. Babbitt, Atty. Gen. by Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellee and cross-appellant.

Evans, Kitchel & Jenckes, P.C. by Harold J. Bliss, Jr., Phoenix, for Phelps Dodge Corp.

OPINION

JACOBSON, Judge.

This appeal involves a case of first impression in Arizona dealing with the statutory interpretation of A.R.S. § 42-1409(A), as amended Laws 1963, exempting from the Arizona use tax "machinery or equipment used directly" in mining and metallurgical operations.

Duval Sierrita Corporation (Duval) operates a copper mining and milling operation in Pima County, Arizona, known as the Duval Sierrita Mine. In order to place the...

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