Ms. Carter's son, Steven D. Carter, who is 21 years of age, is a student at the University of Arizona. He is pursuing two majors, one in pre-medicine and one in business administration. He has attended the University since 1989. This amount is paid by the corporation, and not by either Mr. or Mrs. Carter. The Division has the burden of establishing that a service has been performed for the Petitioner.
Petitioner is in the business of installing metal roofs and siding.
It has a general contractor's license for the performance of that type of work. If Petitioner were only in the business of providing materials, no license would be required other than a general business license, and Petitioner would more likely advertise under the general heading of contractors' supplies. Furthermore, Ms. Carter testified that Petitioner is in the business of installing metal siding and roofing as well as other sheet metal products. Petitioner does this work through the services of installers. Without these installers, Petitioner would not be able to perform the work requested by the customer.