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MERVYN'S v. ARIZONA DEPT. OF REVENUE

No. TX 91-00057.

173 Ariz. 644 (1993)

845 P.2d 1139

MERVYN'S, a California corporation, and Target Stores, a division of Dayton Hudson Corporation v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona.

Tax Court of Arizona.

January 21, 1993.

Attorney(s) appearing for the Case

Lewis & Roca by Patrick Derdenger and Bruna E. Pedrini, Phoenix, for plaintiffs.

Atty. Gen. by Daniel G. Harrington, Phoenix, for defendant.

OPINION

SCHAFER, Judge.

Taxpayers brought this action against the Arizona Department of Revenue contesting use taxes assessed against them pursuant to A.R.S. § 42-1408. The parties submitted this case to trial on stipulated facts. The issue to be decided is whether newspaper advertising supplements printed out-of-state and circulated within the state by Arizona newspapers are subject to Arizona's use tax. The Court finds that the supplements are taxable...

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