State Tax Commission v. Holmes & Narver, Inc. (1976)
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Graphic Packaging Corporation v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Pa… (2015)
We note, however, that the facts, though not Valencia's conclusions, may be germane and even State Tax Comm'n v. Holmes & Narver, Inc., 113 Ariz. necessary to prove Valencia acted in good faith when 165, 169, 548 P.2d 1162, 1166 (1976). dealing with the Department.
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Qwest Dex, Inc. v. Arizona Department of Revenue (2005)
Accordingly, under Goodyear, we find that the tax court correctly found that the use tax does not apply to the out-of-state printing services. ¶21 Our position is further supported by State Tax Comm’n v. Holmes & Narver, Inc., 113 Ariz. 165, 169 , 548 P.2d 1162, 1166 (1976).
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Valencia Energy Co. v. Arizona Department of Revenue (1998)
State Tax Comm’n v. Holmes & Narver, Inc., 113 Ariz. 165, 169 , 548 P.2d 1162, 1166 (1976). ¶49 Thus, to be considered separable, the activities must be (1) easily ascertainable, (2) not inconsequential, and (3) not incidental to the taxable activity.
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Kitchell Contractors, Inc. v. City of Phoenix (1986)
A summary of Ebasco is provided by the Supreme Court in its later opinion State Tax Commission v. Holmes & Narver, Inc., 113 Ariz. 165, 167-68 , 548 P.2d 1162, 1164-65 (1976) as follows: Arizona Public Service Company engaged Ebasco to construct two power generating plants.
Ebasco, 105 Ariz. at 98, 459 P.2d at 723 (“We do not believe that this statute goes so far as to tax all activities of a corporation based on the fact that one of the activities engaged in is that of contracting.”); see also State Tax Comm’n v. Holmes & Narver, Inc., 113 Ariz. 165, 169 , 548 P.2d 1162, 1166 (1976) (recognizing that although “the tax is to be measured by all of the business activity of the taxpayer rather than merely a part of it[,]” receipts from nontaxable …
recognizing that although “the tax is to be measured by all of the business activity of the taxpayer rather than merely a part of it[,]” receipts from nontaxable services are “not contracting which is the business which is the subject of *387 the tax[ ]”
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Valencia Energy Co. v. Arizona Department of Revenue (1996)
See Arizona Tax Comm’n v. Holmes & Narver, Inc., 113 Ariz. 165,168 , 548 P.2d 1162,1165 (1976).
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Walden Books Co. v. Arizona Department of Revenue (2000)
See id.