Arizona Department of Revenue v. Arizona Outdoor Advertisers, Inc.

OPINION

SULT, Judge.

¶ 1 In this transaction privilege tax case, the Arizona Department of Revenue appeals from a judgment adverse to its attempt to treat Arizona Outdoor Advertisers’ income from the rental of billboard space as income from the commercial leasing of real property. Arizona Outdoor claims that its billboards, erected on real property owned by and leased from others, are personal property and should be classified as such. The resolution of this dispute depends on whether the billboards, after they are erected, become “fixtures” and part of the realty or remain personalty. The Tax…