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SDC MGT. v. STATE EX REL. DEPT. OF REV.

No. 1 CA-CV 88-597.

167 Ariz. 491 (1991)

808 P.2d 1243

SDC MANAGEMENT, INC., a California Corporation, and Shopping Center Ventures, Inc., a California Corporation, Plaintiffs-Appellees, v. STATE of Arizona, ex rel. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellant.

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

Review Denied May 7, 1991.

Attorney(s) appearing for the Case

Mohr, Hackett, Pederson, Blakely, Randolph & Haga, P.C. by Arthur W. Pederson and Peter N. Spiller, Phoenix, for plaintiffs-appellees.

Robert K. Corbin, Atty. Gen. by Sandra B. Kelley, Asst. Atty. Gen., Phoenix, for defendant-appellant.

OPINION

JACOBSON, Judge.

The Arizona Department of Revenue (Department) appeals from summary judgment entered in favor of SDC Management, Inc. and Shopping Center Ventures, Inc. (taxpayers) in their actions for a refund of transaction privilege taxes calculated on 16 sales of improved real property. The following issues are raised on appeal:

(1) By engaging independent, licensed general contractors to construct improvements on their property, did...

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