City of Peoria v. BRINK'S HOME SECURITY, INC.

OPINION

BALES, Justice.

¶ 1 This ease concerns municipal taxation of home-security services when the provider’s monitoring facility is out of state and the services include telecommunications. Municipalities are prohibited from taxing interstate telecommunications services. Ariz.Rev.Stat. (“A.R.S.”) § 42-6004(A)(2) (2006). The court of appeals held that the telecommunications involved are intrastate because they are part of a transmission loop that begins and ends in Arizona. We reject this theory and conclude that separate interstate telecommunications cannot be aggregated and characterized as…