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QWEST DEX, INC. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 03-0017.

109 P.3d 118 (2005)

210 Ariz. 223

QWEST DEX, INC., (formerly US West Dex, Inc.), License No. 07-405645-P, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellant.

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

April 5, 2005.

Attorney(s) appearing for the Case

Fennemore Craig, P.C. By Paul J. Mooney, Steven R. Partridge, Phoenix, Attorneys for Plaintiff-Appellee.

Terry Goddard, Attorney General By Sara D. Branscum, Assistant Attorney General, Elizabeth S. Hill, Assistant Attorney General, Deborah L. Bryant, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellant.

OPINION

KESSLER, Judge.

¶ 1 This is a use tax case. It arises out of Arizona's taxation of out-of-state printing services provided to Qwest Dex, Inc. ("Taxpayer"). The tax court ruled that, as a matter of law, the use tax does not apply to these services and that the printers are not "retailers" for purposes of Arizona Revised Statutes ("A.R.S.") section 42-5155(A) (Supp.2004). For the reasons stated below, we affirm the tax court.

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