No. 1 CA-TX 96-0009.

188 Ariz. 232 (1997)

934 P.2d 796

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Plaintiff-Appellant, Cross-Appellee, v. ARIZONA PUBLIC SERVICE COMPANY, an Arizona corporation, Defendant-Appellee, Cross-Appellant.

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

March 18, 1997.

Attorney(s) appearing for the Case

Grant Woods, Attorney General by James M. Susa, Special Assistant Attorney General, Phoenix, for Plaintiff-Appellant, Cross-Appellee.

Walker Ellsworth, P.L.C. by Marlan C. Walker, Frank L. Migray and Robert E. Ciancola, Gretchen S. Thierstein, Phoenix, for Defendant-Appellee, Cross-Appellant.


GERBER, Judge.

The Arizona Department of Revenue (DOR) assessed use taxes against Arizona Public Service (APS) on its purchases of coal from a mine in McKinley County, New Mexico. APS claimed Arizona credit for its payment of McKinley County gross receipts taxes, New Mexico resources excise taxes, and New Mexico severance taxes. The Arizona State Board of Tax Appeals (Board) ruled that APS deserved credit for McKinley County gross receipts...

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