Olin Corp. v. Director of Revenue

LIMBAUGH, Judge.

This case arises from the Director of Revenue’s (the Director) denial of a refund of sales and use taxes paid on Respondent Olin Corporation’s (Olin) purchases of tangible personal property during its performance of a contract with the United States Government (the government). The Administrative Hearing Commission (AHC) concluded that Olin was not only entitled to a refund for the taxes paid during the claim period of November 1985 through 1988, but also was not liable for additional taxes assessed by the Director for part of this same period. The Director then filed a…