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DEPT. OF REVENUE v. CARE COMPUTER SYSTEMS

No. 1 CA-TX 98-0003.

4 P.3d 469 (2000)

197 Ariz. 414

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Plaintiff-Appellant, v. CARE COMPUTER SYSTEMS, INC., a Washington corporation, Defendant-Appellee.

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

July 25, 2000.

Attorney(s) appearing for the Case

Janet Napolitano, Attorney General by Joseph Kanefield, Assistant Attorney General, Phoenix, for Appellant.

Lewis and Roca LLP by John P. Frank and Patrick Derdenger, Phoenix, for Appellee.

OPINION

NOYES, Judge.

¶ 1 The Arizona Department of Revenue ("ADOR") assessed a retail transaction privilege tax on Care Computer Systems, Inc. ("Care"). After the State Board of Tax Appeals vacated the assessment, ADOR appealed to the Tax Court, which granted summary judgment to Care on grounds that Care did not have "a substantial nexus with Arizona warranting a transaction privilege tax." ADOR then filed this...

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