Court of Appeals of Arizona April 29, 1997, 1 CA-TX 96-0010 (State v. Blaze Const. Co., Inc.)

OPINION

EHRLICH, Judge.

The Arizona Department of Revenue (“ADOR”) assessed delinquent Arizona transaction privilege (contracting) taxes against taxpayer Blaze Construction Company. The taxes were computed on Blaze’s gross proceeds from building roads for the United States Bureau of Indian Affairs (“BIA”) on Indian reservations within Arizona.