In DaimlerChrysler Services North America, LLC v. Arizona Department of Revenue, 210 Ariz. 297, 110 P.3d 1031 (App. 2005), the appellant finance company also argued that the regulation does not specify who may take the deduction. Id. at 301,10, 110 P.3d at 1035. The Court held that though A.A.C. R15-5-2011 contains no express requirement that the taxpayer be a retailer, its use of the term "gross receipts" -- defined under A.R.S. 42-5001(7) as being derived from the "retail sales of retailers" -- necessarily implied such a requirement. Id. at 302,16, 110 P.3d at 1036. The Court concluded that the finance company could not take the deduction because it was not a retailer. Id. at 303,19-20, 110 P.3d at 1037.