The Printers then sent Taxpayer an invoice for the printing services and the incidental amount of tangible personal property, such as glue and ink. ¶ 5 Once the Printers received the paper from the Mills, they would print the information supplied by Taxpayer on that paper, glue the papers together into directories, and ship the directories to Taxpayer. Although the Printers might pay the Mills for the paper, they invoiced Taxpayer for the cost. The Printers were allowed to accept and pay for paper orders on Taxpayer's behalf. ¶ 4 In accordance with the agreements with its Printers, Taxpayer was required to supply the paper on which Taxpayer's information would be printed. Taxpayer was financially responsible to the Mills for all paper orders shipped to the Printers on Taxpayer's behalf. The contracts determined the amount of paper to supply and the paper's price, and Taxpayer determined the paper's weight, color, quality, and type. Accordingly, Taxpayer entered into separate contracts with the Mills to supply paper for use in the directories. ¶ 3 The grade and type of paper required for Taxpayer's directories is not the type regularly kept in the Printers' inventories. It contracted with out-of-state printing companies (the “Printers”) 1 to print the directories, and contracted with out-of-state mills (the “Mills”) 2 for the paper. ¶ 2 Taxpayer is in the business of publishing the White Pages and Yellow Pages telephone directories. For the reasons stated below, we affirm the tax court.
The tax court ruled that, as a matter of law, the use tax does not apply to these services and that the printers are not “retailers” for purposes of Arizona Revised Statutes (“A.R.S.”) section 42-5155(A) (Supp.2004). It arises out of Arizona's taxation of out-of-state printing services provided to Qwest Dex, Inc. Bryant, Assistant Attorney General, Phoenix, Attorneys for Defendant-Appellant. Hill, Assistant Attorney General, Deborah L. Branscum, Assistant Attorney General, Elizabeth S. Terry Goddard, Attorney General By SaraD. Partridge, Phoenix, Attorneys for Plaintiff-Appellee. Decided: April 05, 2005įennemore Craig, P.C.By PaulJ. ARIZONA DEPARTMENT OF REVENUE, an agency of the State of Arizona, Defendant-Appellant.
#Qwest dex online white pages license
QWEST DEX, INC., (formerly US West Dex, Inc.), License No. Court of Appeals of Arizona,Division 1, Department T.
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