State v. Mott

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 taxpayers appeal presents is strictly one of law -- whether the tax imposed by that statute encompasses the business of providing one-way radio paging services.