The human resource services company ADP LLC must pay Arizona’s transaction privilege tax for its lease contracts with Maricopa County because its software product generates taxable “perceptible effects,” a state appeals court ruled Tuesday.

The Arizona Court of Appeals rejected ADP’s petition for a refund from the state Department of Revenue and the city of Phoenix for taxes paid between 2011 and 2018 on its contract with Maricopa County. The unanimous three-judge appeals panel upheld denials by both the state and the city revenue departments, and a consolidated Arizona Tax Court ruling that granted summary judgment to ...

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