Olin Corp. v. Collins

Olin Corporation (Olin) sought a determination from the Department of Revenue (Department) that it is entitled to a sales tax exemption under OCGA § 48-8-3 (35) (A) for the electricity it uses in its manufacturing plant. Olin filed a claim for refund of sales taxes previously paid on purchases of electricity. The Department denied the claim, and Olin filed an action in the superior court, as provided for in OCGA § 48-2-35 (b) (4), contesting the Department’s ruling, and seeking a determination that it is entitled to the refund in question.

The trial court determined that Olin is not entitled…