Ragland v. Miller Trane Service Agency, Inc.

Frank Holt, Justice.

After an administrative hearing in March, 1979, the appellant, through its Revenue Department Hearing Board, determined that appellee owed a sales tax deficiency of $8,253.71, which included interest and a 10% penalty, for appellee’s failure to remit the 3% gross receipts tax on the sale of commercial contracts from September 1, 1975, through August 31, 1978. The appellee paid the assessment under protest and filed this action to contest the correctness of appellant’s action. The chancellor found that 75% of the taxes assessed by appellant were improper, including the…