PHIPPS, Presiding Judge.
The issue in this case is whether purchases of electronically-delivered computer software that were not subject to sales tax qualify as purchases of computer equipment within the meaning of OCGA § 48-8-3(68)(A) (which essentially allows certain types of companies to claim exemptions from or refunds of sales tax where they have purchased more than $15 million per calendar year in computer equipment), when the statute makes no distinction...
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