SAWNEE ELECTRICAL MEMBERSHIP CORP. v. DEPT. OF REVENUE

No. S04G0936.

608 S.E.2d 611 (2005)

279 Ga. 22

SAWNEE ELECTRICAL MEMBERSHIP CORPORATION v. GEORGIA DEPARTMENT OF REVENUE.

Supreme Court of Georgia.

February 7, 2005.


Attorney(s) appearing for the Case

H. Bruce Jackson, John Phillip Tyler, Anthony Joseph Rollins, Atlanta, for Appellant.

Alex Fredrick Sponseller, Asst. Atty. Gen., Hon. Thurbert E. Baker, Atty. Gen., Daniel M. Formby, Deputy Atty. Gen., Warren R. Calvert, Senior Asst. Atty. Gen., for Appellee.


BENHAM, Justice.

On behalf of its 108,000 members/patrons, Sawnee Electrical Membership Corporation ("the EMC") filed a claim for refund of sales tax with the Georgia Department of Revenue in 1999, pursuant to OCGA § 48-2-35(b)(1). When the claim was not decided within one year of filing, the EMC, again on behalf of its members/patrons, brought an action for a refund pursuant to OCGA § 48-2-35(b)(4) in the Superior Court of Forsyth County. The trial court...

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