Department of Revenue v. Swago T-Shirts, Inc.

The Department of Revenue (“the Department”) appeals a final summary judgment abating sales and use taxes assessed against Swago T-Shirts, Inc. (“Swago”). The Department claims that the trial court did not have subject matter jurisdiction because Swago failed ,to satisfy the" statutory jurisdiction requirements to contest the legality of the assessment, because it did not pay the taxes due or obtain the Department’s approval of an alternative security arrangement., As the trial court approved an alternative security arrangement, we hold that the jurisdictional requirements were satisfied. We…