CITY OF PHOENIX v. BENTLEY-DILLE GRADALL

No. 1 CA-CIV 5459.

136 Ariz. 289 (1983)

665 P.2d 1011

CITY OF PHOENIX, a municipal corporation, Plaintiff-Appellee, v. BENTLEY-DILLE GRADALL RENTALS, INC., an Arizona corporation, Defendant-Appellant.

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

Rehearing Denied May 2, 1983.

Review Denied June 22, 1983.


Attorney(s) appearing for the Case

Carmichael, McClue & Powell, P.C. by J. Clayton Berger, Claudia Kroman, Phoenix, for defendant-appellant.

Andy Baumert, City Atty. by Philip M. Haggerty, Asst. City Atty., Phoenix, for plaintiff-appellee.


OPINION

GRANT, Judge.

The question presented in this case is whether the activities of appellant, who provided machines known as Gradalls with operators to various construction projects, were contracting or rental of equipment for purposes of the transaction privilege tax. We find the activity was contracting and therefore reverse the trial court.

The City of Phoenix instituted this lawsuit to collect $12,516.73 in unpaid transaction privilege taxes...

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