Section 1.5.24 Concluding Note

• Library: Construction Law Practice Manual 3rd Edition 2016

§ 1.5.24 Concluding Note

These materials on the taxation of contracting represent merely an overview of a very complex area of Arizona taxation. If the information contained within this section does not appear to provide sufficient guidance for a particular issue of interest, be sure to consult A.R.S. § 42-5075, Title 15, Article 5 of the Arizona Administrative Code, and the Department’s published rulings and procedures. Citations to the proper sources have been included, where appropriate. With respect to city sales taxation of contracting, please refer to the Model City Tax Code and Regulations. For more detail or for specific guidance, be sure to consult with a tax professional.

These materials are for educational and informational purposes only and do not constitute the rendering of legal counseling or other professional services. No attorney-client relationship is created, nor is there any offer to provide legal services, by the distribution of this publication.

Acacia/Autumn & Masters Ltd. P’ship & Acacia/Country Ltd. P’ship v. Dep’t of Revenue, No. 1042-93-S (Ariz. Bd. Tax App. Oct. 14, 1994)................................................................................................... 10, 99

Ariz. Dep’t of Revenue v. Action Marine, Inc., 218 Ariz. 141, 181 P.3d 188 (Ct. App. 2008) 130, 131

Ariz. Dep’t of Revenue v. Ormond Builders, 216 Ariz. 379, 166 P.3d 934 (Ct. App. 2007)........ 7

Ariz. Joint Venture v. Dep’t of Revenue, 205 Ariz. 50, 66 P.3d 771 (Ct. App. 2003)......... 10, 144

Ariz. Public Serv. Co. v. Dep’t of Revenue, No. 692-89-S (Ariz. Bd. Tax App. Oct. 3, 1990).... 4

Arizona Dep’t of Revenue v. Blaze Constr. Co., 526 U.S. 32 (1999).............................................. 137

Arizona Dep’t of Revenue v. Ormond Builders, Inc., 216 Ariz. 379, 166 P.3d 934 (Ct. App. Sept. 13, 2007)............................................................................................................................................................................. 56

Baywood Equities Corp. v. Dep’t of Revenue, No. 491-86-S (Ariz. Bd. Tax App. Apr. 25, 1989) 53

Beimfohr v. Comm’r, 51 T.C.M. (CCH) 430 (1986).............................................................................. 84

Bianco Constr. v. Dep’t of Revenue, No. 661-89-S (Ariz. Bd. Tax App. Dec. 19, 1989)............. 4

Blaze Constr. Co. v. Dep’t of Revenue, Arizona Board of Tax Appeals, No. 950-92-S (July 18, 1994)............................................................................................................................................................................. 93

Blaze Constr. Co. v. New Mexico Taxation & Revenue Dep’t, 884 P.2d 803 (N.M. 1994)...... 93

Brink Electric Constr. Co. v. Dep’t of Revenue, 184 Ariz. 354, 909 P.2d 421 (Ct. App. 1995) 76, 140

Canyon State Excavating & Underground, Inc. v. Dep’t of Revenue, No. 586-88-S (Ariz. Bd. Tax App. Jan. 26, 1989), decision amended and rehearing denied (Apr. 25, 1989)............................................... 4

Centric-Jones Co. v. Town of Marana, 188 Ariz. 464, 937 P.2d 654 (Ct. App. 1996).............. 142

Chandler City v. Jackpot Partners, LLC, TX 2006-050066 (Ariz. Tax Ct. July 10, 2006)......... 131

City of Chandler v. Whitewing II, LLC, 1 CA-TX 12-0008 (Ct. App. Oct. 22, 2013).............. 117

City of Phoenix v. Ariz. Rent-a-Car, 182 Ariz. 75, 893 P.2d 75 (Ct. App. 1995)........................... 70

City of Phoenix v. Bentley-Dillie Gradall Rentals, Inc., 136 Ariz. 289, 665 P.2d 1011 (Ct. App. 1983)............................................................................................................................................................................. 87

Combustion Engineering, Inc. v. State Tax Comm’n, 91 Ariz. 253, 371 P.2d 879 (1962)....... 134

Dennis Dev. Co. v. Dep’t of Revenue, 122 Ariz. 465, 595 P.2d 1010 (Ct. App. 1979)............ 137

Dep’t of Revenue v. Ariz. Outdoor Advertisers, Inc., 202 Ariz. 93, 41 P.3d 631 (Ct. App. 2002) 83, 143

Dep’t of Revenue v. Blaze Constr. Co., 190 Ariz. 262, 947 P.2d 836 (Ct. App. 1997)................ 93

Dep’t of Revenue v. Blaze Constr. Co., 526 U.S. 32 (1999)................................................. 83, 94, 143

Dep’t of Revenue v. Hane Constr. Co., 115 Ariz. 243, 564 P.2d 932 (Ct. App. 1977)...... 83, 136

Dep’t of Revenue v. M. Greenberg Constr., 182 Ariz. 397, 897 P.2d 699 (Ct. App. 1995) 92, 140

Dept’ of Revenue v. Ormond Builders, Inc., 216 Ariz. 379, 166 P.3d 934 (Ct. App. 2007).... 145

Duhame v. State Tax Comm’n, 65 Ariz. 268, 179 P.2d 252 (1947)................................................. 133

Ebasco Servs., Inc. v. Ariz. State Tax Comm’n, 105 Ariz. 194, 459 P.2d 719 (1969) 58, 68, 71, 134

Estancia Dev. Assocs. LLC v. City of Scottsdale, 196 Ariz. 87, 993 P.2d 1051 (Ct. App. 1999) 124, 126...