Meredith Corporation v. State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that videotape recorder used by television station to tape live programs and commercials for later broadcast was not “equipment used directly in a processing operation” within exemption of section 42-1409(B)(l)
• observing that the statutory directive of § 42-5159(B)(1) “requires an application of the statute which is consistent with the ordinary man’s understanding of what constitutes a ‘processing operation,’ rather than a scientific or technical interpretation.”
• though videotape recorder sold by taxpayer to television station “processed” signals, it was not exempt under predecessor of A.R.S. § 42-5061(B)(l

Source: CourtListener parenthetical corpus (CC0).