In a ruling issued by the Arizona State Board of Tax Appeals it was found that equipment leased to a telephone directory assistance provider was subject to transaction privilege and use tax. The Board ruled that the definition of exempt telecommunications equipment in the statute was not intended to be broad in scope. The equipment in question for the refund did not fall under the literal interpretation of the law as it was written and was not eligible for the exemption. (Excell Agent Services, LC v. Arizona Department of Revenue, Arizona State Board of Tax Appeals, No 1900 03-S/U(4), September 3, 2004)