A directory assistance company, who provided telephone customers with the phone numbers for requested listings on behalf of telecommunications companies, was denied a refund on its purchases of equipment. The telecommunication exemption requires that the equipment: (1) is tangible personal property, (2) was sold to a business classified under the telecommunications classification, and (3) is among the enumerated types of equipment. A business classified under the telecommunications classification is one that transmits signs, signals, writings, images, sounds, messages, data, or other information by wire, radio waves, light waves, or other electromagnetic means. The Court found that although the information provided by the company was transmitted, the company did not do the actual transmitting. Therefore, the company did not meet the definition of a telecommunication company. (Excell Agent Services v. Arizona Department of Revenue, Arizona Court of Appeals, Div. 1, No. 1 CA-TX 07-0003, September 4, 2008)