Multiple Listing Service of Tucson, Inc. v. City of Tucson

HOWARD, Judge.

This is an appeal from the granting of a summary judgment. The determinative issue is whether the real estate listings distributed by Multiple Listing Service of Tucson, Inc. (MLS) are “publications” which subject MLS to taxation under § 19-81 of the Tucson Code. We hold that they are not, and affirm.

MLS is a corporation which provides its members and affiliate members, most of whom are real estate brokers, with a loose-leaf listing service containing properties offered for sale. The listings are confidential and are available only to members and affiliate members of MLS who pay…