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BRINK ELEC. CONST. CO. v. DEPT. OF REV.

Nos. 1 CA-TX 93-0010, 1 CA-TX 93-0011.

184 Ariz. 354 (1995)

909 P.2d 421

BRINK ELECTRIC CONSTRUCTION COMPANY, a South Dakota corporation; Ball, Ball & Brosamer, Inc., Plaintiffs-Appellees, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellant.

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

Review Denied January 17, 1996.

Attorney(s) appearing for the Case

Grant Woods, Arizona Atty. Gen. by Michael P. Worley, Asst. Atty. Gen., Phoenix, for defendant-appellant.

Lewis and Roca by John P. Frank, Patrick Derdenger and Michael G. Galloway, Phoenix, for plaintiffs-appellees.

OPINION

LANKFORD, Judge.

In this consolidated appeal, the Arizona Department of Revenue (ADOR) appeals from tax court judgments in favor of taxpayers Brink Electric Construction Company (Brink) and Ball, Ball & Brosamer, Inc. (Ball). The tax court held that ADOR violated Brink's and Ball's right to equal protection of the law by arbitrarily requiring a purchasing agent relationship between a contractor and an owner to obtain a transaction privilege tax...

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