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EXCELL AGENT SERVS. v. AZ. DEPT. OF REVENUE

No. 1 CA-TX 07-0003.

209 P.3d 1052 (2008)

EXCELL AGENT SERVICES, L.L.C.; Voltdelta Resources, Inc.; Comdisco, Inc.; Golden Enterprises, Inc., Plaintiffs-Appellants, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

September 4, 2008.

Attorney(s) appearing for the Case

Bancroft Susa & Galloway, P.C. By Michael G. Galloway, Douglas S. John, Paul D. Bancroft, Phoenix, Attorneys for Plaintiffs-Appellants.

Terry Goddard, Attorney General By Christine Cassetta, Assistant Attorney General, Michael F. Kempner, Assistant Attorney General, Denise Ann Faulk, Assistant Attorney General, Phoenix, Attorney for Defendant-Appellee.

OPINION

HALL, Judge.

¶ 1 Plaintiffs appeal the tax court's judgment that the sale of equipment to Excell Agent Services, L.L.C. by Voltdelta Resources, L.L.C., Comdisco, Inc., and Golden Enterprises, Inc. was not exempt from the Arizona transaction privilege tax under Arizona Revised Statutes (A.R.S.) section 42-5061(B)(3) (Supp.2007) and that Excell's purchase of that equipment was not exempt from the Arizona use tax under A.R.S. § 42-5159(B)...

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