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VAL-PAK EAST VALLEY v. DEPT. OF REVENUE

No. 1 CA-TX 10-0005.

272 P.3d 1055 (2012)

VAL-PAK EAST VALLEY, INC., an Arizona corporation, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant/Appellee.

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

March 13, 2012.

Attorney(s) appearing for the Case

Mooney, Wright & Moore, PLLC By Paul J. Mooney and Jim L. Wright , Mesa, and Silver Law PLC By Stephen E. Silver and Jason M. Silver , Scottsdale, Co-Counsel for Plaintiff/Appellant.

Thomas C. Horne , Attorney General, By Scot G. Teasdale , Assistant Attorney General, Phoenix, Attorneys for Defendant/Appellee.

NORRIS, Judge.

¶ 1 The issue in this appeal is whether an Arizona taxpayer in the business of selling cooperative direct mail advertising is subject to Arizona's use tax. Under the facts presented here, the answer is "no."

FACTS AND PROCEDURAL BACKGROUND

¶ 2 Val-Pak East Valley, Inc., ("Val-Pak") an Arizona corporation, is in the business of selling direct mail advertising. Val-Pak is a franchisee of Val-Pak Direct Marketing Systems, Inc...

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