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ARIZONA DEPT. OF REVENUE v. ORMOND BUILDERS, INC.

No. 1 CA-TX 06-0005.

166 P.3d 934 (2007)

ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. ORMOND BUILDERS, INC., Defendant-Appellant.

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

September 13, 2007.

Attorney(s) appearing for the Case

Terry Goddard, Attorney General By Lisa A. Neuville, Assistant Attorney General, William A. Richards, Assistant Attorney General, Phoenix, Attorneys for Plaintiff-Appellee.

Steptoe & Johnson, LLP By Patrick Derdenger, Bennett Evan Cooper, Dawn R. Gabel, Phoenix, Attorneys for Defendant-Appellant.

OPINION

IRVINE, Judge.

¶ 1 This is an appeal from a judgment finding Ormond Builders, Inc. ("Ormond") liable for transaction privilege tax under the State prime contracting classification and a municipal construction contracting classification. The judgment held Ormond liable for $477,785.25 with interest due to the State, Navajo County, and Gila County and $107,967.53 with interest due to the City of Show Low. We find that Ormond was a taxable prime...

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