Charter Medical Infomation Services, Inc. v. Collins

Thompson, Justice.

State Revenue Commissioner Marcus E. Collins, Sr. served Charter Medical Information Services, Inc. (“Charter”) with a notice of assessment and demand for payment of $197,565.41 in sales and/or use taxes, penalties, and interest, for the period from July 1, 1987 through July 31, 1991. The assessment is based upon the transfer of certain computer equipment from Charter to other corporations which, like Charter, are wholly-owned subsidiaries of Charter Medical Corporation. Charter purchased the equipment and paid Georgia sales tax to its vendors at the time of its initial…