People's Choice TV Corp. v. City of Tucson

OPINION

EHRLICH, Judge.

¶ 1 The City of Tucson appeals from a summary judgment for People’s Choice TV Corporation (“PCTV”) in PCTV’s tax court challenge to a Tucson audit assessment. The audit was conducted in accord with the telecommunications services privilege tax imposed by Tucson City Code (“Code”) section 19-470.

¶ 2 Tucson presents these questions:

1. Whether the sums on which the City assessed taxes against PCTV under Code section 19-470 constituted gross income from “interstate telecommunications services” protected from municipal transaction privilege taxation by Arizona Revised…