Legal Opinion
Meredith Corporation v. State Tax Commission
Court of Appeals of Arizona
Decided January 30, 1975No. 1 CA-CIV 2087PublishedCited by 8 opinions
1Opinion of the Court
OPINION
EUBANK, Judge.
This appeal presents only one question: whether a video tape recorder in use at a television station is “equipment used directly in a processing operation” within the meaning of A.R.S. § 42-1409(B)l, and therefore exempt from the use tax imposed by A.R.S. § 42-1408.
Appellant is an Iowa corporation doing business in Arizona as KPHO Radio & Television. In connection with its television business, appellant purchased an Ampex Video Tape Recorder for use in its studio located at Phoenix, Arizona. This equipment enables appellant to record live programs and commercials on video…
2Cases cited8 opinions
- Arizona Tax Commission v. Dairy & Consumers Cooperative Ass'nArizona Supreme Court · 1950
- Moore v. Farmers Mutual Manufacturing & Ginning Co.Arizona Supreme Court · 1938
- City of Lexington v. Lexington Leader Co.Court of Appeals of Kentucky · 1921
- Assessors of Springfield v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1947
- J. H. Welsh & Son Contracting Co. v. Arizona State Tax CommissionCourt of Appeals of Arizona · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- First Data Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
- Westinghouse Broadcasting Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1981
- Arizona Department of Revenue v. Blue Line Distributing, Inc.Court of Appeals of Arizona · 2002
- Wenner v. Dayton-Hudson Corp.Court of Appeals of Arizona · 1979
- State Tax Commission v. Anderson Development Corp.Court of Appeals of Arizona · 1977
3 more not listed; retrieve them via the Exa API.