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MOTOROLA, INC. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 98-0009.

993 P.2d 1101 (1999)

196 Ariz. 137

MOTOROLA, INC., Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellant.

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

July 13, 1999.

Attorney(s) appearing for the Case

Janet A. Napolitano, Attorney General by Michael P. Worley, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellant.

Streich Lang, P.A. by Louis A. Stahl, Robert E. Miles, Lisa D. Duran, Phoenix, Attorneys for Plaintiff-Appellee.

OPINION

LANKFORD, Judge.

¶ 1 The issue presented by this appeal is whether the use tax encompasses Motorola's use of certain items characterized as "indirect costs" of its federal contracts. We hold that it does not.

¶ 2 The Arizona Department of Revenue ("DOR") assessed $483,587 in delinquent use taxes against taxpayer Motorola, Inc. The assessment involved Motorola's purchases of overhead items allocated to federal contracts from April...

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