Court of Appeals of Arizona March 7, 2002, 1 CA-TX 99-0012 (Arizona Department of Revenue v. Arizona Outdoor Advertisers, Inc.)

OPINION

SULT, Judge.

¶ 1 In this transaction privilege tax case, the Arizona Department of Revenue appeals from a judgment adverse to its attempt to treat Arizona Outdoor Advertisers’ income from the rental of billboard space as income from the commercial leasing of real property.