Arizona Revised Statutes

Ariz. Rev. Stat. § 42-14401 (2026)

Definition of telecommunications company

✓ current as of May 2026

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In this article, unless the context otherwise requires "telecommunications company" means any person that owns communications transmission facilities and that provides public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way communication to, from, through or within this state.

Notes of Decisions

Cited in 4 cases, 2008–2014 · leading case: Cable One, Inc. v. Arizona Dep't of Revenue, 304 P.3d 1098 (Ariz. Ct. App. 2013).

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Cable One, Inc. v. Arizona Dep't of Revenue, 304 P.3d 1098 (Ariz. Ct. App. 2013). · cites it 54× “A.R.S. § 42-14401 (2006). ¶ 2 In 2009, the Department concluded Cable One, Inc.”

Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue v. Iowa State Bd. of Tax Review & Cable One, Inc., 857 N.W.2d 216 (Iowa 2014). · cites it 2× “access for compensation to effect two-way communication.”

Excell Agent Servs., L.L.C. v. Arizona Dep't of Revenue, 209 P.3d 1052 (Ariz. Ct. App. 2008). · cites it 2× “¶ 13 This interpretation accords with A.R.S. § 42-14401 (2006), which defines a “telecommunications company” for property tax purposes as an entity “that owns communications transmission facilities and that provides public telephone or telecommunications exchange or…”

Courtney M. Kay-Decker, Dir., Iowa Dep't of Revenue v. Iowa State Bd. of Tax Review & Cable One, Inc. (Iowa 2014). “(citing Ariz. Rev. Stat. § 42-14401 (2006)). It defines “telecommunications company” to include “any person that owns communications transmission facilities and that provides public telephone .”

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