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STATE EX REL. ARIZ. DEPT. OF REV. v. CAPITOL CASTINGS, INC.

No. CV-03-0250-PR.

88 P.3d 159 (2004)

207 Ariz. 445

STATE of Arizona, ex rel., the ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellant, v. CAPITOL CASTINGS, INC., Defendant-Appellee. State of Arizona, ex rel., the Arizona Department of Revenue, Plaintiff-Appellant, v. Capitol Castings, Inc., Defendant-Appellee.

Supreme Court of Arizona, En Banc.

April 21, 2004.

Attorney(s) appearing for the Case

Terry Goddard, Arizona Attorney General, by Sara D. Branscum, Assistant Attorney General, Phoenix, Attorneys for Plaintiff Arizona Department of Revenue.

Snell & Wilmer, L.L.P., by Charles A. Pulaski, Jr. and Barbara J. Dawson and Martha E. Gibbs, Phoenix, Attorneys for Defendant Capitol Castings, Inc.

Fennemore Craig, P.C., by Steven R. Partridge, Phoenix, Attorneys for Amicus Curiae Arizona Tax Research Association.

BERCH, Justice.

¶ 1 Arizona law exempts from use tax any "[m]achinery[ ] or equipment [ ] used directly in manufacturing, processing, fabricating, ... or metallurgical operations." Ariz.Rev.Stat. ("A.R.S.") § 42-5159(B)(1) (Supp.2003).1 Capitol Castings claimed that several items purchased for use in its foundry facilities qualified for the use tax exemption. The court of appeals, however, concluded that the items did not qualify...

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