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STATE TAX COM'N v. ANDERSON DEVELOP. CORP.

No. 1 CA-CIV 3272.

117 Ariz. 555 (1977)

574 P.2d 43

STATE TAX COMMISSION, consisting of Bob Kennedy, Chairman, Waldo L. DeWitt and John M. Hazelett, Appellants, v. ANDERSON DEVELOPMENT CORPORATION, Appellee.

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

Rehearing Denied December 7, 1977.

Review Denied January 10, 1978.

Attorney(s) appearing for the Case

Bruce E. Babbitt, Atty. Gen., by Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellants.

Evans, Kitchel & Jenckes, P.C., by Harold J. Bliss, Jr., Phoenix, for appellee.

OPINION

EUBANK, Judge.

The issue in this appeal is whether a contractor performing mining work for a mine operator is entitled to the use tax exemption for mining provided by A.R.S. § 42-1409(B)(2).

Following an audit and hearing, the appellant Tax Commission1 assessed use and education excise taxes2 in the sum of $9,157.59 against appellee for...

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