Jones Outdoor Advertising, Inc. v. Arizona Department of Revenue

OPINION

SWANN, Judge:

¶ 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, we reverse.

FACTS AND PROCEDURAL HISTORY

¶ 2 Jones is an outdoor advertising company that owns billboards throughout the state of Arizona. Jones contracts with customers that pay to display their messages on the billboards.

¶ 3 The Department audited Jones’s income…