HOWARD, Judge.
This is an appeal from the granting of a summary judgment. The determinative issue is whether the real estate listings distributed by Multiple Listing Service of Tucson, Inc. (MLS) are "publications" which subject MLS to taxation under § 19-81 of the Tucson Code. We hold that they are not, and affirm.
MLS is a corporation which provides its members and affiliate members, most of whom are real estate brokers, with a loose-leaf listing service...
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