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PEABODY COAL CO. v. STATE

No. 1 CA-CIV 9317.

158 Ariz. 190 (1988)

761 P.2d 1094

PEABODY COAL COMPANY, a Delaware corporation, Plaintiff-Appellant, v. STATE of Arizona and Arizona Department of Revenue, Defendants-Appellees.

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

Review Denied October 18, 1988.

Attorney(s) appearing for the Case

O'Connor, Cavanagh, Anderson, West-over, Killingsworth & Beshears, P.A., by Larry L. Smith, Jeffrey B. Smith, Phoenix, for plaintiff-appellant.

Robert K. Corbin, Atty. Gen. by Ian A. MacPherson, Chief Counsel, Tax Div., Phoenix, for defendants-appellees.

OPINION

JACOBSON, Judge.

This appeal concerns whether Arizona can lawfully impose transaction privilege taxes upon Peabody Coal Company (Peabody), a non-Indian coal company, based upon Peabody's sales to non-Indians of the coal it mines entirely from the Navajo and Hopi reservations in Arizona.

I. BACKGROUND

Peabody is a Delaware corporation with its Arizona headquarters located in Flagstaff, Arizona. Flagstaff is outside the boundaries of...

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