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WALDEN BOOKS CO. v. DEPARTMENT OF REVENUE

No. 1 CA-TX 99-0022.

12 P.3d 809 (2000)

198 Ariz. 584

WALDEN BOOKS COMPANY, dba Waldenbooks, Plaintiff-Appellee, v. Arizona DEPARTMENT OF REVENUE, Defendant-Appellant.

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

November 2, 2000.

Attorney(s) appearing for the Case

Lewis and Roca, LLP By John P. Frank, Patrick Derdenger, Phoenix, Attorneys for Plaintiff-Appellee.

Tim Delaney, Acting Attorney General By Michael P. Worley, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellant.

OPINION

NOYES, Judge.

¶ 1 The Arizona Department of Revenue ("ADOR") appeals from summary judgment for Walden Books Company, dba Waldenbooks, on ADOR's assessment of retail transaction privilege taxes on Waldenbooks' receipts from its Preferred Reader Program. The tax court concluded that the Preferred Reader Program amounted to "[s]ervices rendered in addition to selling tangible personal property," the receipts from which were excluded from Waldenbooks...

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