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ENERGY SQUARED v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 02-0004.

56 P.3d 686 (2002)

203 Ariz. 507

ENERGY SQUARED, INC., Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellee.

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

October 24, 2002.

Attorney(s) appearing for the Case

Ryan, Woodrow & Rapp, P.L.C. by Frank L. Migray, Phoenix, Attorneys for Energy Squared, Inc.

Janet Napolitano, Attorney General by Michael P. Worley, Assistant Attorney General, Phoenix, Attorneys for Arizona Department of Revenue.

OPINION

PATTERSON, Judge.

¶ 1 Energy Squared, Inc. ("the taxpayer") appeals from summary judgment for the Arizona Department of Revenue ("ADOR") on the taxpayer's challenge to an assessment of transaction privilege taxes imposed on the business of leasing or renting tangible personal property for a consideration. See Arizona Revised Statutes ("A.R.S.") section 42-5071(A) (Supp.2001). ADOR made this assessment on the theory that the taxpayer's...

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