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PCS, INC. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 94-0006.

186 Ariz. 539 (1995)

925 P.2d 680

PCS, INC., a Delaware corporation, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellee.

Court of Appeals of Arizona, Division 1, Department T.

Review Denied October 21, 1996.

Attorney(s) appearing for the Case

Lewis and Roca by John P. Frank, Patrick Derdenger and Anthony Blackwell, Phoenix, for Plaintiff-Appellant.

Grant Woods, Attorney General by James M. Susa, Assistant Attorney General, and Joseph A. Kanefield, Assistant Attorney General, Phoenix, for Defendant-Appellee.

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

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