Law Updates


“Waters of the United States” Rule Experiences Setback in North Dakota

Paul Tilley by Paul Tilley

On August 27, 2015, Chief District Judge Ralph R. Erickson in the United States District Court for the District of North Dakota, Southeastern Division, granted a preliminary injunction sought by Arizona, eleven (11) western states, the New Mexico Environment Department, and the New Mexico State Engineer, to halt the enforcement of the new Clean Water […]

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Billboard Company Receipts Not Subject to Sales Tax Under Personal Property Rental Classification. 

James Susa by James M. Susa

Jones Outdoor Advertising owns billboards located throughout Arizona. The Arizona Department of Revenue assessed Jones transaction privilege (sales) tax under the State’s personal property rental classification. Jones asserted that although its billboards were personal property, Jones did not lease or rent the billboards to its advertising customers. Jones also asserted that the State had repealed […]

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