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SERVICE MERCHANDISE v. DOR

No. 1 CA-TX 95-0002.

188 Ariz. 414 (1996)

937 P.2d 336

SERVICE MERCHANDISE COMPANY, INC., Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

Review Denied May 20, 1997.

Attorney(s) appearing for the Case

Lewis and Roca LLP by John P. Frank, Patrick Derdenger, Michael Galloway, Phoenix, for Plaintiff-Appellant.

Grant Woods, Attorney General by Michelle M. White, Assistant Attorney General, Joseph A. Kanefield, Assistant Attorney General, Michael Worley, Assistant Attorney General, Phoenix, for Defendant-Appellee.

OPINION

LANKFORD, Judge.

The Arizona Department of Revenue ("DOR") assessed Arizona use taxes against Service Merchandise Company ("Service Merchandise") on the price it paid to out-of-state printers to produce catalogs and sales fliers delivered to Arizona households. After exhausting its administrative remedies, Service Merchandise brought this tax court action against DOR challenging the assessment.

On cross-motions for summary judgment...

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