Inland Paperboard & Packaging, Inc. v. Georgia Department of Revenue

Bernes, Judge.

Appellant Inland Paperboard & Packaging, Inc. filed the instant action in the Superior Court of Floyd County after the Georgia Department of Revenue (“DOR”) denied its application for a refund of sales taxes that it paid between February 1994 and June 1997 (the “Tax Period”). The parties thereafter entered into stipulations of fact and filed cross-motions for summary judgment. The trial court denied Inland’s motion in part and granted DOR’s motion in part. We subsequently granted Inland’s application for discretionary review. On appeal, Inland contends that the trial court erred…