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DEPT. OF REVENUE v. SONEE HEAT TREATING

No. TX 93-00010.

178 Ariz. 278 (1994)

872 P.2d 682

ARIZONA DEPARTMENT OF REVENUE v. SONEE HEAT TREATING CORPORATION.

Tax Court of Arizona.

April 4, 1994.

Attorney(s) appearing for the Case

Atty. Gen. by Michael P. Worley, Phoenix, for plaintiff.

Jennings Strouss & Salmon, P.L.C. by Ann M. Dumenil, Phoenix, for defendant.

OPINION

SCHAFER, Judge.

The issue in this case is whether certain testing equipment is "machinery or equipment used directly in manufacturing" and therefore, exempt from use tax under A.R.S. § 42-1409(B)(1).

Sonee Heat Treating Corporation is a specialty metal heat treating processor. Approximately two-thirds of Sonee's heat treating business is for the aerospace or other high-end commercial industries such as Karsten Manufacturing Corporation...

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