New Cingular Wireless PCS, LLC et al. v. Georgia Department of Revenue et al.

Per an adopted Georgia Supreme Court opinion, a dealer has standing to seek refunds of certain sales and use taxes it collected from consumers

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Dillard, Presiding Judge. In New Cingular Wireless PCS, LLC v. Georgia Department of Revenue, 340 Ga. App. 316 (797 SE2d 190) (2017) (“New Cingular I“), we affirmed the grant of a motion to dismiss, holding that, under the relevant regulation, New Cingular Wireless PCS, LLC and three other AT&T Mobility subsidiaries (collectively, “AT&T”) needed to first refund allegedly erroneously paid sales taxes to customers before securing a refund from the Georgia Department of Revenue.^{^[1]} But in New Cingular Wireless PCS, LLC v. Georgia Department of Revenue, 303 Ga. 468 (813 SE2d 388) (2018) (“New Cingular II“), the Supreme Court of Georgia reversed our decision and remanded the case for this Court to consider AT&T’s remaining enumerations of error.^{^[2]} We did so in New Cingular Wireless PCS, LLC v. Georgia Department of Revenue, 348 Ga. App. 516 (823 SE2d 833) (2019) (“New Cingular III“), in which we upheld the trial court’s ruling that AT&T lacked standing to seek refunds for periods prior to the effective date of amendments to the relevant statutes in 2009.^{^[3]} But in New Cingular Wireless PCS, LLC v. Georgia Department of Revenue, 308 Ga. 729 (843 SE2d 431) (2020) (“New Cingular IV“), the Supreme Court again reversed our decision, holding that to the extent we concluded “AT&T lacked standing to file a claim on behalf of its customers for any taxes for periods before May 5, 2009,” we did so in error.^{^[4]} Accordingly, we now vacate our opinion in New Cingular III to the extent it addressed the question of AT&T’s standing and adopt as our own the opinion and judgment of the Supreme Court in New Cingular IV on this issue.^{^[5]} Judgment reversed. Reese, P. J., and Coomer, J., concur.

New Cingular Wireless PCS, LLC et al. v. Georgia Department of Revenue et al.

Per an adopted Georgia Supreme Court opinion, a dealer has standing to seek refunds of certain sales and use taxes it collected from consumers

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