Eagerton v. Klingler

BEATTY, Justice.

These cross petitions for certiorari concern the scope of the Department of Revenue’s authority under Code of 1975, § 40-2-11(8), to seek information from individuals regarding their potential sales tax liability. We reverse on the Department of Revenue’s petition, concluding that the Court of Civil Appeals erred in requiring the Department of Revenue to first prove that respondent Klingler is engaged in a business for which he must collect and remit a sales tax before seeking records relevant to determining that very matter. On Klingler’s cross petition raising constitutional…