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WALGREEN ARIZ. DRUG v. ARIZ. DEPT. OF REV.

No. 1 CA-TX 03-0009.

97 P.3d 896 (2004)

209 Ariz. 71

WALGREEN ARIZONA DRUG COMPANY, an Arizona corporation, 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.

September 23, 2004.

Attorney(s) appearing for the Case

Snell & Wilmer, L.L.P. by Charles A. Pulaski, Jr., Barbara J. Dawson, Phoenix, Attorneys for Plaintiff-Appellant.

Terry Goddard, Attorney General by Elizabeth S. Hill, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellee.

OPINION

HALL, Judge.

¶ 1 Walgreen Arizona Drug Company (Taxpayer) appeals a summary judgment holding that a return of investment principal is not includable as part of its total sales for purposes of the Arizona corporate income tax. We affirm the tax court's decision.

BACKGROUND

¶ 2 Taxpayer operates retail drugstores as its primary business. As of 1995, Taxpayer's parent company, Walgreen...

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