Walter E. Heller Western, 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.

• analogizing a lender’s costs of borrowing funds to make loans to “the costs of a merchandise retailer in procuring his inventory”
• discussing “the money (which is the ‘product’ that it has ‘sold’ to Arizona customers)”
• applying language identical to Subparagraph 17 (without the MTC’s model regulations
• consumer’s location controls allocation of sales other than tangible personal property; “the term, ‘income producing activity,’ in our regulation contemplates only direct sales payment activity by the consumer”

Source: CourtListener parenthetical corpus (CC0).