In People's Choice TV Corp., Inc. v. City of Tucson, 202 Ariz. 401, 46 P.3d 412 (2002), the taxpayer received local and out-of-state programs at its facility outside Tucson and used microwave frequencies to transmit the programs to its customers in Tucson. Id. at 402, P 2, 46 P.3d at 413. Customers, after paying a fee, received the programming through microwave antennae installed by taxpayer. Id. The court of appeals upheld the city's imposition of the transaction privilege tax on taxpayer because it "interpreted 42-6004(A)(2) as prohibiting only the taxation of interstate '"transmissions"' of information, not the taxation of the 'services ancillary to the interstate transmission of signals.'" Id. at 403, P 6, 46 P.3d at 414. The court of appeals found taxpayer was being taxed on the provision of services using telecommunication and accordingly the tax was not on "interstate telecommunications services" as prohibited by 42-6004(A)(2). Id. In reversing and declining to adopt the court of appeals' interpretation of 42-6004(A)(2), the Arizona Supreme Court stated "we believe the phrase 'interstate telecommunications services' requires a more expansive meaning than the court of appeals gave it when interpreting 42-6004(A)(2)." Id. The supreme court held it was not just "transmissions" that needed to be included in the phrase "interstate telecommunications services" but also the services that were provided. Id. at 403, P 8, 46 P.3d at 414.