Cable Plus Company, L.P. v. Arizona Department of Revenue

OPINION

TOCI, Judge.

¶ 1 The Arizona Department of Revenue (“ADOR”) appeals from a summary judgment for taxpayer Cable Plus Company, L.P. (“Cable Plus”) on Cable Plus’s challenge to delinquent telecommunications transaction privilege taxes assessed pursuant to Arizona Revised Statutes Annotated (“A.R.S.”) section 42-5064 (1999). Section 42-5064(0 defines intrastate telecommunications services as “transmitting signs, signals, writings, images, sounds, messages, data or other information of any nature by wire, radio waves, light waves or other electromagnetic means if the information transmitted…