OPINION
TOCI, Judge.
¶ 1 The Arizona Department of Revenue ("ADOR") appeals from a summary judgment for taxpayer Cable Plus Company, L.P. ("Cable Plus") on Cable Plus's challenge to delinquent telecommunications transaction privilege taxes assessed pursuant to Arizona Revised Statutes Annotated ("A.R.S.") section 42-5064 (1999). Section 42-5064(C) defines intrastate telecommunications services as "transmitting signs, signals, writings, images, sounds...
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