Court of Appeals of Arizona May 15, 2003, Nos. 1 CA-TX 01-0007, 1 CA-TX 02-0014 (State ex rel. Arizona Department of Revenue v. Capitol Castings, Inc.)

OPINION

EHRLICH, Judge.

¶ 1 These consolidated appeals arise from tax-court proceedings conducted after this court issued its opinion and mandate in State *260ex rel. Arizona Department of Revenue v. Capitol Castings, Inc., 193 Ariz. 89, 970 P.2d 443 (App.1998)(“Capitol Castings I”).