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SUPREME COURT OF ARIZONA En Banc ) ) ) Plaintiff-Appellant, ) ) v. ) ) CAPITOL CASTINGS, INC., ) ) Defendant-Appellee. ) __________________________________) ) STATE OF ARIZONA ex rel. THE ) ARIZONA DEPARTMENT OF REVENUE, ) ) Plaintiff-Appellee, ) ) v. ) ) CAPITOL CASTINGS, INC., ) ) Defendant-Appellant. ) __________________________________) STATE OF ARIZONA ex rel. THE ARIZONA DEPARTMENT OF REVENUE, Arizona Supreme Court No. CV-03-0250-PR Court of Appeals Division One Nos. 1 CA-TX 01-0007 1 CA-TX 02-0014 (Consolidated) Arizona Tax Court Nos. TX 1996-00028 TX 1996-00028-3

O P I N I O N

Appeal from the Arizona Tax Court The Honorable Jeffrey S. Cates, Judge The Honorable Paul A. Katz, Judge REVERSED AND REMANDED Opinion of the Court of Appeals, Division One 205 Ariz. 258, 69 P.3d 29 (App. 2003) VACATED TERRY GODDARD, ARIZONA ATTORNEY GENERAL by Sara D. Branscum, Assistant Attorney General Attorneys for Plaintiff Arizona Department of Revenue Phoenix

SNELL & WILMER, L.L.P. by Charles A. Pulaski, Jr. and Barbara J. Dawson and Martha E. Gibbs Attorneys for Defendant Capitol Castings, Inc. FENNEMORE CRAIG, P.C. by Steven R. Partridge Attorneys for Amicus Curiae Arizona Tax Research Association

Phoenix

Phoenix

B E R C H, Justice

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Arizona Law