SOUTHERN PACIFIC TRANSP. CO. v. STATE

No. 1 CA-TX 00-0024.

44 P.3d 1006 (2002)

202 Ariz. 326

SOUTHERN PACIFIC TRANSPORTATION COMPANY, INC., a Delaware corporation, Plaintiff-Appellant, Cross-Appellee, v. STATE of Arizona, DEPARTMENT OF REVENUE, Defendant-Appellee, Cross-Appellant, Town of Clifton, Defendant Appellee.

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

April 25, 2002.


Attorney(s) appearing for the Case

Fennemore Craig, P.C., By Paul J. Mooney, David T. Cox, William S. Gates, Kendis K. Muscheid, Phoenix, Attorneys for Plaintiff-Appellant, Cross-Appellee Southern Pacific.

Janet Napolitano, Attorney General, By Sara D. Branscum, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee, Cross-Appellant State of Arizona.

Gust Rosenfeld, P.L.C., By Jill D. Winans, Tucson, Attorneys for Defendant-Appellee Town of Clifton.


GARBARINO, Judge.

¶ 1 A portion of Southern Pacific Transportation Company's gross income is earned by transporting copper concentrate from the Town of Clifton to other points in Arizona over a railroad route that exits and then re-enters Arizona's boundaries. Southern Pacific appeals from a summary judgment in favor of the Arizona Department of Revenue (ADOR) and the Town of Clifton that partially sustained assessments of delinquent transaction privilege taxes...

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