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GEORGIA DEPT. OF REVENUE v. ROOF

No. A10A0158.

690 S.E.2d 442 (2010)

GEORGIA DEPARTMENT OF REVENUE v. ROOF et al.

Court of Appeals of Georgia.

January 21, 2010.

Attorney(s) appearing for the Case

Thurbert E. Baker, Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Frances C. Mulderig, Assistant General, for appellant.

Proctor, Hutchins & Porterfield, Robert J. Proctor, Cristine L. Patterson, Davis, Zipperman, Kirschenbaum & Lotito, Seth D. Kirschenbaum, Stone & Baxter, David M. Baxter, Rogers & Hardin, Robert B. Remar, Thomas J. Mew IV, Thomas J. Mew IV, Hall, Booth, Smith & Slover, William B. Carver, Robert J. Middleton Jr., Balch & Bingham, Christopher S. Anulewicz, Thomas M. Byrne, Atlanta, Macon, Albany, for appellees.

ANDREWS, Presiding Judge.

Plaintiff William A. Roof and others filed this action against the Georgia Department of Revenue and five natural gas companies seeking (i) a declaration that they did not owe sales tax on certain service charges on their natural gas bills, (ii) the certification of a class including all Georgia consumers of natural gas, and (iii) a preliminary injunction requiring the gas companies to pay over the taxes already collected to the trial court...

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