OWENS CORNING v. GEORGIA DEPT. OF REVENUE

No. A07A0424.

645 S.E.2d 644 (2007)

OWENS CORNING v. GEORGIA DEPARTMENT OF REVENUE et al.

Court of Appeals of Georgia.

April 20, 2007.


Attorney(s) appearing for the Case

Smith, Shaw & Maddox, Virginia B. Harman, Rome, for appellant.

Thurbert E. Baker, Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Michele M. Young, Assistant Attorney General, for appellees.

E. Kendrick Smith, Atlanta, amicus curiae.


ADAMS, Judge.

Plaintiff/appellant Owens Corning filed a claim with the Georgia Department of Revenue seeking a refund for sales taxes it paid on purchases of replacement and repair parts for manufacturing machinery during the tax period July 1, 1997 through December 31, 1999 (the "Tax Period"). After the Department failed to issue a ruling on its claim, Owens Corning filed an action for a refund of sales and use tax pursuant to OCGA § 48-2-35 against the Department...

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