No. 1 CA-CIV 3970.

122 Ariz. 465 (1979)

595 P.2d 1010

DENNIS DEVELOPMENT CO., INC., an Arizona Corporation, Appellant, v. DEPARTMENT OF REVENUE of the State of Arizona, Appellee.

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

Rehearing Denied April 16, 1979.

Review Denied May 22, 1979.

Attorney(s) appearing for the Case

Bilby, Shoenhair, Warnock & Dolph, P.C. by Daniel A. Nicolini and Lawrence Ollason, Tucson, for appellant.

John A. LaSota, Jr., former Atty. Gen., by Ian A. Macpherson, Asst. Atty. Gen., Phoenix, for appellee.



The sole issue on this appeal is whether a building contractor's liability for transaction privilege taxes includes the value of the land underlying the construction.

The plaintiff-appellant, Dennis Development Company, brought this action against the Department of Revenue (Revenue) seeking a refund of $16,726.79 paid under protest as its liability under Arizona's Transaction Privilege Tax (A.R.S. § 42-1309). On an agreed...

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