Duval Sierrita Corp. v. Arizona Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that the “boundaries of the exempt operation must be drawn taking into consideration the entire operation as it is ‘commonly understood’ . . . .” (emphasis added)
• determining whether machinery and equipment were “used directly” under § 42-1409(B)(1), (2) (renumbered as § 42-5159(B)(1), (2)
• broadly interpreting “used directly” in operations to provide exemption for items necessary and essential to operation at issue

Source: CourtListener parenthetical corpus (CC0).