Georgia Department of Revenue v. Moore

Phipps, Presiding Judge.

The Georgia Department of Revenue (hereafter the “Department”) filed this discretionary appeal from the superior court’s judgment, which reversed the Department’s final administrative decision regarding the sales and use tax liability of Richard Moore, a corporate officer. For the reasons that follow, we affirm the judgment of the superior court.

*32“In reviewing the Department of Revenue’s administrative decision, the superior court determines whether there was any evidence to support the agency’s decision. Upon our review of the superior court’s actions, the evidence is…