City of Huntsville v. COLSA CORP.

WOODALL, Justice.

The City of Huntsville (“the City”) appeals from a summary judgment ordering the City to refund to COLSA Corporation (“COLSA”) $982,933.99 in taxes the City had assessed against COLSA, plus interest. We vacate the judgment, dismiss the case, and dismiss the appeal.

I. Factual Background

COLSA describes itself as a “technology service and solutions company,” which engineers, designs, and tests weapons-systems programs for the United States Department of Defense, pursuant either to its own prime government contracts or to its subcontracts with other entities for similar work. 1 A…