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JONES OUTDOOR ADVERTISING v. REVENUE DEPT.

No. 1 CA-TX 14-0006.

355 P.3d 603 (2015)

JONES OUTDOOR ADVERTISING, 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.

July 16, 2015.

Attorney(s) appearing for the Case

DeConcini McDonald Yetwin & Lacy, P.C., By James M. Susa , Sesaly O. Stamps , Tucson, Counsel for Plaintiff/Appellant.

Arizona Attorney General's Office, By Jerry A. Fries , Raj Saker , Benjamin H. Updike , Phoenix, Counsel for Defendant/Appellee.

Judge PETER B. SWANN delivered the opinion of the court, in which Presiding Judge KENT E. CATTANI and Judge LAWRENCE F. WINTHROP joined.

OPINION

¶ 1 Jones Outdoor Advertising, Inc. ("Jones") appeals from the tax court's grant of summary judgment in favor of the Arizona Department of Revenue ("Department"), finding Jones liable for transaction privilege tax ("TPT") on its sale of billboard advertising under A.R.S. § 42-5071(A). For the following reasons...

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