Legal Opinion
Virgin Mobile USA, LP v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided August 2, 2012No. 1 CA-TX 11-0005PublishedCited by 1 opinion
1Opinion of the Court
OPINION
SWANN, Judge.
¶ 1 Virgin Mobile USA, LP (“Taxpayer”) appeals from a summary judgment holding it liable for tax on its prepaid wireless phone services under A.R.S. § 42-5252(A). Finding no genuine dispute of material fact or legal error, we affirm the judgment.
FACTS AND PROCEDURAL HISTORY
¶ 2 Taxpayer offers users in Arizona prepaid wireless telephone services. Users purchase Taxpayer’s phones, activate those phones on Taxpayer’s wireless service, and pay for airtime by “topping up.” Users “top up” by funding an account, the balance of which offsets charges for future use of the phones.…
2Cases cited5 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Goldberg v. SweetSupreme Court of the United States · 1989
- TracFone Wireless, Inc. v. Department of RevenueWashington Supreme Court · 2010
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Commission on State Emergency Communications v. Tracfone Wireless, Inc., Texas Court of Appeals, 3rd District (Austin)2011