McINTURFF, J.
The Department of Revenue appeals a Superior Court decision holding that a sale of certain center pivot irrigation equipment located on farm property is not subject to a retail sales tax because the equipment is a fixture on the realty. The Superior Court decision had reversed an administrative ruling by the Board of Tax Appeals. We affirm.
Western Ag Land Partners (WALP), a limited partnership, was formed in 1973 to acquire, lease and sell various...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
