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DEPT. OF REVENUE v. GREAT WESTERN PUB.

No. 1 CA-TX 98-0019.

3 P.3d 992 (1999)

197 Ariz. 72

The ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. GREAT WESTERN PUBLISHING, INC., Defendant-Appellant.

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

Review Denied March 14, 2000.

Attorney(s) appearing for the Case

Janet A. Napolitano, The Attorney General by Sara D. Branscum Assistant Attorney General, Phoenix, for Plaintiff-Appellee.

Mariscal, Weeks, Mcintyre & Friedlander, P.A. by Brian M. Mueller, Phoenix, for Defendant-Appellant.

OPINION

BERCH, Judge.

¶ 1 This appeal raises the question whether The Valley Classifieds, a weekly publication consisting almost entirely of classified and paid display advertising, qualifies as a "newspaper" for purposes of an Arizona tax statute. We conclude that it does not and affirm the judgment of the tax court.

BACKGROUND

¶ 2 Appellant Great Western Publishing prints The Valley Classifieds. Designed primarily...

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