Tucson Mechanical Contracting, Inc. 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.

• noting that the “liability for transaction privilege taxes arises automatically when a taxpayer engages in taxable business activity in Arizona”
• noting taxing authorization creates “no economic compulsion to shift the tax to the purchaser”

Source: CourtListener parenthetical corpus (CC0).