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EMPIRE SW LLC v. AZ DEPT. OF REVENUE

No. 1 CA-TX 17-0002.

422 P.3d 1082 (2018)

791 Ariz. Adv. Rep. 48

EMPIRE SOUTHWEST LLC, Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellant.

Court of Appeals of Arizona, Division 1.

FILED May 24, 2018.

Attorney(s) appearing for the Case

DeConcini, McDonald, Yetwin & Lacy, PC, Tucson, By James M. Susa , Sesaly O. Stamps , Counsel for Plaintiff/Appellee.

Arizona Attorney General's Office, Phoenix, By Benjamin H. Updike , Scot G. Teasdale , Counsel for Defendant/Appellant.

Presiding Judge Jon W. Thompson delivered the opinion of the Court, in which Judge Peter B. Swann joined and Judge James P. Beene specially concurred.

OPINION

¶ 1 The Arizona Department of Revenue (Department) appeals from the tax court's grant of summary judgment in favor of Empire Southwest LLC (Empire). Because we conclude that the sale of Empire's fuel truck was exempt from transaction privilege tax, we affirm.

FACTUAL AND PROCEDURAL HISTORY...

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