PCS, Inc. v. Arizona Department of Revenue

OPINION

KLEINSCHMIDT, Judge.

The taxpayer, PCS, Inc., appeals from summary judgment for the Arizona Department of Revenue on PCS’s claim for a refund of use taxes which it paid under protest. The tax was assessed on certain plastic cards PCS uses in its business. We believe the cards were subject to the tax, and accordingly, we affirm.

FACTS AND PROCEDURE IN THE TAX COURT

PCS is in the business of providing a service to various insurance plans. The service permits pharmacies to determine by computer whether a customer is covered by insurance that will pay for the customer’s drug purchases. If…