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RIGEL CORP. v. STATE

No. 1 CA-TX 08-0006.

234 P.3d 633 (2010)

RIGEL CORPORATION, a Nebraska corporation that is qualified to do business in Arizona as Aksarben Pizza Corporation dba Krispy Kreme, Plaintiff-Appellant, v. STATE of Arizona; Arizona Department of Revenue, Defendants-Appellees.

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

July 22, 2010.

Attorney(s) appearing for the Case

Cavanagh Law Firm By Jeffrey B. Smith, Peter C. Guild, Phoenix, Attorneys for Plaintiff-Appellant.

Terry Goddard, Attorney General By Kimberly J. Cygan, Assistant Attorney General, Lisa A. Neuville, Phoenix, Attorneys for Defendants-Appellees.

OPINION

GEMMILL, Judge.

¶ 1 Rigel Corporation, doing business as Krispy Kreme ("Rigel"), appeals an Arizona Tax Court ruling holding Rigel liable for transaction privilege taxes under the retail classification. See Ariz.Rev.Stat. § 42-5061(A) (Supp.2009).1 The issue presented is whether Rigel is a qualified retailer, exempt from the transaction privilege tax, under one or more of the enumerated exceptions in...

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