- Arizona Court of Appeals upheld summary judgment against taxpayer claiming use tax exemption
- Exemption under Ariz. Rev. Stat. Ann. §42-5159(B)(1) for machinery or equipment used directly in manufacturing, processing, etc.
- Taxpayer claimed sanitization process changed state or form of textiles, thus qualifying for exemption
- Court found taxpayer’s operations did not meet definition of processing operation
- Taxpayer was not introducing new products to market, but restoring original articles for repeated use
- Court held business did not meet definition of processing operation and upheld summary judgment
Source: allynintl.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
