VIRGIN MOBILE USA v. ARIZONA DEPT. OF REV.

No. 1 CA-TX 11-0005.

282 P.3d 1281 (2012)

VIRGIN MOBILE USA, LP fka Virgin Mobile USA, LLC, Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.

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

August 2, 2012.


Attorney(s) appearing for the Case

Snell & Wilmer L.L.P. By Don Bivens , Martha E. Gibbs , Adam E. Lang , Phoenix, and Skadden, Arps, Slate, Meagher & Flom LLP by Charles W. Schwartz (pro hac vice), Houston, Attorneys for Plaintiff/Appellant.

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


OPINION

SWANN, Judge.

¶ 1 Virgin Mobile USA, LP ("Taxpayer") appeals from a summary judgment holding it liable for tax on its prepaid wireless phone services under A.R.S. § 42-5252(A). Finding no genuine dispute of material fact or legal error, we affirm the judgment.

FACTS AND PROCEDURAL HISTORY

¶ 2 Taxpayer offers users in Arizona prepaid wireless telephone services. Users purchase Taxpayer's phones, activate those...

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