Home Depot USA, Inc. v. Arizona Department of Revenue, TX2006-000028, 2010 Ariz. Tax LEXIS 14 (Maricopa County Sup. Ct. Dec. 9, 2010)

(petitioner cannot claim bad debt deduction attributable to gross receipts that petitioner's finance company can't collect because petitioner has no involvement with debt after products involved in retail sale giving rise to the debt are sold).