Hearing

Combined reporting of overall net income by parent company and its unitary affiliates was necessary where parent designed and developed programs for implementation by its affiliates and directed the affiliates' day-to-day operations.

Sourcing of slot machine owner’s receipts for sales factor purposes.  Whether placing machines in casinos was rental of personal property.

Taxpayer is required to withhold Arizona income tax from employee wages and to remit amounts withheld to the Department at prescribed times.

Taxpayer did not use its investment account in its regular trade or business so its investment income was not business income. Reimbursement of shared business expenses from a co-tenant was business income.

Calculation of the enterprise zone credit amount

Gain from a §338(h)(10) sale of a subsidiary should be treated as business income

Whether Arizona has sufficient nexus to tax income from an out-of-state franchisor that receives license and royalty fees from Arizona franchisees.

In calculating Arizona net operating loss carryforward in a merger; Is the exclusion of in-state municipal bonds, unconstitutional?

Effect of prior closing agreement concerning use of the completed contract method of accounting and an apportionment method for completed contracts.

Whether a merger termination fee is business or non-business income; A.R.S. 42-2076