Walden Books Co. v. Arizona Department of Revenue

OPINION

NOYES, Judge.

¶ 1 The Arizona Department of Revenue (“ADOR”) appeals from summary judgment for Walden Books Company, dba Walden-books, on ADOR’s assessment of retail transaction privilege taxes on Waldenbooks’ receipts from its Preferred Reader Program. The tax court concluded that the Preferred Reader Program amounted to “[sjervices rendered in addition to selling tangible personal property,” the receipts from which were excluded from Waldenbooks’ tax base under Arizona Revised Statutes Annotated (“A.R.S.”) section 42-5061(A)(2) (Supp.1999). 1 We reverse and remand with directions to…