DAIMLERCHRYSLER v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 04-0012.

110 P.3d 1031 (2005)

210 Ariz. 297

DAIMLERCHRYSLER SERVICES NORTH AMERICA, LLC, as successor to Chrysler Financial Company, LLC, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.

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

May 3, 2005.


Attorney(s) appearing for the Case

Steptoe & Johnson, LLP By Patrick Derdenger, Bennett Evan Cooper, Randall T. Evans, Phoenix, and Akerman Senterfitt By Peter O. Larsen, Kirby D. Oberdorfer, Jacksonville, FL, Attorneys for Plaintiff-Appellant.

Terry Goddard, Attorney General By John William Ranby, Assistant Attorney General, Steven R. Partridge, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.


OPINION

BARKER, Judge.

¶ 1 The question in this case is whether a bad debt deduction under Arizona Administrative Code R15-5-2011 is limited to the vendor of goods to which the debt applies. We hold that it is, unless the assignment of contract rights pertaining to the goods is made with recourse against the vendor. Accordingly, we affirm.

Facts and Procedural Background

¶ 2 DaimlerChrysler Financial Services North America...

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