Section 1.5.23.20 Centric-Jones Co. v. Town of Marana , 188 Ariz. 464, 937 P.2d 654 (Ct. App. 1996)

• Library: Construction Law Practice Manual 3rd Edition 2016

§ 1.5.23.20 Centric-Jones Co. v. Town of Marana, 188 Ariz. 464, 937 P.2d 654 (Ct. App. 1996). Arizona town had authority to impose transaction privilege tax on a Colorado prime contractor working on a one-time construction project.

Centric-Jones was a Colorado-based contractor that agreed to build pumping plants and switching yards for the Central Arizona Project on a one-time basis. Other than the project at issue, Centric-Jones did no business in Marana, nor did it hold itself out as engaging in the

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