ANDREWS, Presiding Judge.
Sawnee Electric Membership Corporation (Sawnee), claiming an overpayment of sales tax, sued the Georgia Department of Revenue (DOR) seeking a refund of sales taxes collected by Sawnee when it sold electricity to its members. Because only the members who paid the sales tax have standing to claim a refund, we find Sawnee lacked standing, and the trial court erred by denying the DOR's motion to dismiss.
Under Georgia sales and use tax...
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