Owens Corning v. GEORGIA DEPT. OF REVENUE

Adams, Judge.

Plaintiff/appellant Owens Corning filed a claim with the Georgia Department of Revenue seeking a refund for sales taxes it paid on purchases of replacement and repair parts for manufacturing machinery during the tax period July 1, 1997 through December 31, 1999 (the “Tax Period”). After the Department failed to issue a ruling on its claim, Owens Corning filed an action for a refund of sales and use tax pursuant to OCGA § 48-2-35 against the Department in the Superior Court of Fulton County. The parties subsequently entered into stipulations of fact 1 and filed cross-motions for…