CABLE PLUS CO. v. DEPT. OF REVENUE

No. 1 CA-TX 99-0009.

4 P.3d 1050 (2000)

197 Ariz. 507

CABLE PLUS COMPANY, L.P., a Washington limited partnership, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellant.

Court of Appeals of Arizona, Division 1, Department T.

April 20, 2000.


Attorney(s) appearing for the Case

Snell & Wilmer, L.L.P. by Janet E. Barton, Phoenix, for Plaintiff-Appellee.

Janet Napolitano, Attorney General by Sara D. Branscum, Assistant Attorney General, Phoenix, for Defendant-Appellant.


OPINION

TOCI, Judge.

¶ 1 The Arizona Department of Revenue ("ADOR") appeals from a summary judgment for taxpayer Cable Plus Company, L.P. ("Cable Plus") on Cable Plus's challenge to delinquent telecommunications transaction privilege taxes assessed pursuant to Arizona Revised Statutes Annotated ("A.R.S.") section 42-5064 (1999). Section 42-5064(C) defines intrastate telecommunications services as "transmitting signs, signals, writings, images, sounds...

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