Qwest Dex, Inc. v. Arizona Department of Revenue

OPINION

KESSLER, Judge.

¶ 1 This is a use tax case. It arises out of Arizona’s taxation of out-of-state printing services provided to Qwest Dex, Inc. (“Taxpayer”). The tax court ruled that, as a matter of law, the use tax does not apply to these services and that the printers are not “retailers” for purposes of Arizona Revised Statutes (“A.R.S.”) section 42-5155(A) (Supp. 2004). For the reasons stated below,, we affirm the tax court.

FACTS AND PROCEDURAL BACKGROUND

¶ 2 Taxpayer is in the business of publishing the White Pages and Yellow Pages telephone directories. It contracted with out-of-state…