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SAMPLE LEGAL CASES

City of Peoria v. BRINK'S HOME SECURITY, INC.

... 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 ...

City of Peoria v. BRINK'S HOME SECURITY

... 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 ...

Tucson Botanical Gardens, Inc. v. Pima County

... 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: ...

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