RENALWEST L.C. v. ARIZ DEPT. OF REVENUE

No. 1 CA-TX 96-0003.

943 P.2d 769 (1997)

189 Ariz. 409

RENALWEST L.C., an Arizona limited liability company and successor in interest to Chandler Community Dialysis Center, Ltd., an Arizona corporation, Plaintiff-Appellee, Cross-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellant, Cross-Appellee.

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

Review Denied September 16, 1997.


Attorney(s) appearing for the Case

Grant Woods, Attorney General by James M. Susa, Assistant Attorney General, Phoenix, for Arizona Department of Revenue.

Quarles & Brady by Michael G. Galloway, Phoenix, for RenalWest L.C.


OPINION

TOCI, Judge.

Arizona Department of Revenue ("DOR") appeals from a judgment of the Arizona Tax Court upholding a use tax exemption for RenalWest L.C.'s ("RenalWest") purchases of kidney dialysis machines and certain replacement parts as a "prosthetic appliance." RenalWest cross-appeals from the tax court's denial of the exemption for other items, claiming that such items fall within the definition of a prosthetic appliance because they are necessary...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases