Legal Opinion
Arizona Department of Revenue v. Great Western Publishing, Inc.
Court of Appeals of Arizona
Decided September 23, 1999No. 1 CA-TX 98-0019PublishedCited by 9 opinions
1Opinion of the Court
OPINION
BERCH, Judge.
¶ 1 This appeal raises the question whether The Valley Classifieds, a weekly publication consisting almost entirely of classified and paid display advertising, qualifies as a “newspaper” for purposes of an Arizona tax statute. We conclude that it does not and affirm the judgment of the tax court.
BACKGROUND
¶2 Appellant Great Western Publishing prints The Valley Classifieds. Designed primarily as an advertising publication that is distributed free of charge to consumers, The Valley Classifieds is printed on newsprint and published weekly in four editions. The publication has…
2Cases cited35 opinions
- Virginia State Board of Pharmacy v. Virginia Citizens Consumer Council, Inc.Supreme Court of the United States · 1976
- Rust v. SullivanSupreme Court of the United States · 1991
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- City of Cincinnati v. Discovery Network, Inc.Supreme Court of the United States · 1993
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3Cited by9 opinions
- State Ex Rel. Napolitano v. GravanoCourt of Appeals of Arizona · 2002
- In re Maricopa County Superior Court No. MH 2003-000058Court of Appeals of Arizona · 2004
- Foster v. AnableCourt of Appeals of Arizona · 2001
- In Re Picket Fence PreviewSupreme Court of Vermont · 2002
- Vermont Society of Ass'n Executives v. MilneSupreme Court of Vermont · 2001
4 more not listed; retrieve them via the Exa API.