Cable Plus Co. v. Arizona Department of Revenue
In Cable Plus Co. v. Arizona Department of Revenue, 197 Ariz. 507, 4 P.3d 1050 (App. 2000), the Court addressed whether a television company engaged in interstate or in intrastate telecommunications when it broadcast to Arizona subscribers programs it received via satellite.
Reasoning that under those circumstances, it was "the origination point of the information content that determines the applicability of the intrastate telecommunications tax," the Court concluded the taxpayer in that case was engaged in interstate telecommunications because the programming it broadcast originated exclusively outside the state. Id. at 510, P 14, 4 P.3d at 1053.