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PAGING NETWORK OF ARIZ. v. DEPT. OF REV.

No. 1 CA-TX 97-0020.

970 P.2d 450 (1998)

193 Ariz. 96

PAGING NETWORK OF ARIZONA, INC., Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

Reconsideration Denied August 26, 1998.

Review Denied January 12, 1999.

Attorney(s) appearing for the Case

Newmark Irvine, P.A. by Stephen C. Newmark, Phoenix, for Plaintiff-Appellant.

Grant Woods, Attorney General by Sara D. Branscum, Assistant Attorney General, Phoenix, for Defendant-Appellee.

GERBER, Judge.

¶ 1 Paging Network of Arizona, Inc. (the taxpayer), appeals from summary judgment for the Arizona Department of Revenue (DOR) on its claim for a refund of Arizona transaction privilege (excise) taxes. The taxes were levied pursuant to Arizona Revised Statutes Annotated (A.R.S.) section 42-1310.04 (Supp.1997), which applies an excise tax on the business of providing intrastate telecommunications services. The issue that the taxpayer's appeal presents...

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