State Dep't of Revenue v. Decatur RSA LP (Ex parte State Dep't of Revenue)

MOORE, Judge.

The State Department of Revenue ("the Department") has petitioned this court to issue a writ of mandamus directing the Montgomery Circuit Court ("the circuit court") to grant its motion to dismiss. We deny the petition.

Procedural History

AT & T Mobility, LLC, operates in Alabama through its affiliates, Decatur RSA LP and AT & T Mobility II, LLC. We hereinafter refer to AT & T Mobility, LLC, Decatur RSA LP, and AT & T Mobility II, LLC, collectively as "AT & T." AT & T sells "internet access, voice, and text messaging services to Alabama customers." Although the Internet Tax Freedom…