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CITY OF PEORIA v. BRINK'S HOME SECURITY, INC.

No. CV-10-0218-PR.

247 P.3d 1002 (2011)

CITY OF PEORIA, a municipal corporation; and City of Phoenix, a municipal corporation, Plaintiffs/Defendants/Appellees, v. BRINK'S HOME SECURITY, INC., a Delaware corporation, Defendant/Plaintiff/Appellant.

Supreme Court of Arizona, En Banc.

March 3, 2011.

Attorney(s) appearing for the Case

Stephen M. Kemp , Peoria City Attorney by Cynthia Odom , Assistant City Attorney, Peoria, Attorneys for City of Peoria.

Gary Verburg , Phoenix City Attorney by James H. Hays , Assistant City Attorney, Phoenix, Attorneys for City of Phoenix.

Snell & Wilmer LLP by Barbara J. Dawson , Martha E. Gibbs , Melissa M. Krueger , Robert I. Schwimmer , Phoenix, Attorneys for Brink's Home Security, Inc.

Osborn Maledon, P.A. by Randall C. Nelson , Thomas L. Hudson , Mark P. Hummels , Phoenix, Attorneys for Amici Curiae Arizona-New Mexico Cable Communications and The Broadband Tax Institute.

Steptoe & Johnson LLP by Pat Derdenger , Bennett Evan Cooper , Phoenix, Attorneys for Amicus Curiae Arizona Tax Research Association.

OPINION

BALES, Justice.

¶ 1 This case concerns municipal taxation of home-security services when the provider's monitoring facility is out of state and the services include telecommunications. Municipalities are prohibited from taxing interstate telecommunications services. Ariz.Rev.Stat. ("A.R.S.") § 42-6004(A)(2) (2006). The court of appeals held that the telecommunications involved are intrastate...

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