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Sample AZ Tax Cases
... Association. 1003 OPINION. BALES, Justice. ¶ 1 This case concerns municipal taxation
of home-security services when the provider's monitoring facility is out of state and
the services include telecommunications. Municipalities ...
... Taxpayer's favor. The hearing officer concluded that Arizona Revised Statutes ("ARS")
section 42-6004(A)(2) (2006) precluded taxation of gross income earned from the
alarm monitoring system business in Phoenix and Peoria. He ...
... For the 2005 tax year, however, the County advised TBG it would only receive a partial
exemption because the County had determined the gift shop and meeting areas were not
exempt from taxation under ARS § 42-11116. That statute reads as follows: ...
... Association. OPINION. W. SCOTT BALES, Justice. ¶1 This case concerns municipal
taxation of home-security services when the provider's monitoring facility is out of state
and the services include telecommunications. Municipalities ...
... under a provision of the Model City Tax Code that taxes security-system "monitoring services"
as "telecommunication services." In an earlier decision, we held the cities' assessments did not
violate a state statute prohibiting municipal taxation of interstate telecommunications ...
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