SCHAFER, Judge.
The Taxpayer, PCS, Inc. (PCS), brought this action against the Arizona Department of Revenue contesting use taxes imposed against it under A.R.S. § 42-1408. The issue presented is whether the processing of blank plastic cards into prescription plan identification cards is "use," "storage," or "consumption" in Arizona. A.R.S. §§ 421401, 1454.
PCS is a manager of prescription drug benefits. It sells...
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