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ADOR v. BLUE LINE DISTRIBUTING, INC.

No. 1 CA-TX 01-0011.

43 P.3d 214 (2002)

202 Ariz. 266

ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Plaintiff-Appellee, v. BLUE LINE DISTRIBUTING, INC., Defendant-Appellant.

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

April 4, 2002.

Attorney(s) appearing for the Case

Janet Napolitano, Attorney General By Lisa A. Neuville, Assistant Attorney General, Phoenix, Attorneys for Plaintiff-Appellee.

Brown & Bain, P.A. By Stephen C. Newmark, Maria Salapska, Phoenix, Attorneys for Defendant-Appellant.

OPINION

LANKFORD, Judge.

¶ 1 This appeal requires us to decide whether sales to a pizzeria of kitchen equipment, such as an industrial dough mixer, are tax-exempt as equipment used in a "manufacturing" or "processing" operation. See Ariz. Rev.Stat. ("A.R.S.") § 42-5061(B)(1) (Supp. 2001). Taxpayer Blue Line Distributing, Inc. sold the equipment at retail to Little Caesar's Pizza, Inc. Little Caesar's used the equipment in its pizzeria to...

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