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ARIZONA DEPT. OF REV. v. ROBINSON'S HARDWARE

No. 1 CA-CIV 7640.

149 Ariz. 589 (1986)

721 P.2d 137

ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. ROBINSON'S HARDWARE, a partnership consisting of Zellie Capin, Richard Capin, Harlan M. Capin, Hyman Capin, Leonard Cooper, and Robert S. Stuchen, Defendant-Appellant.

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

Reconsideration Denied March 28, 1986.

Review Denied July 15, 1986.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Toni S. McClory, Frank L. Migray, Asst. Attys. Gen., and Anthony B. Ching, Sol. Gen., Phoenix, for plaintiff-appellee.

Bilby & Shoenhair, P.C. by David W. Richter, Harold C. Warnock, Douglas J. Newman, Tucson, for defendant-appellant.

OPINION

BROOKS, Judge.

This is an appeal from a summary judgment upholding the Arizona Department of Revenue's (Department) assessment against Robinson's Hardware Store (appellant) for a transaction privilege tax deficiency. The relevant facts are as follows.

Appellant is a partnership doing business in Nogales, Arizona. It has a department called "Materials for Industry" which sells merchandise exclusively to factories located in Mexico. Delivery...

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