Legal Opinion

Uber Technologies, Inc. v. Frank M. O'connell, in His Official Capacity as Revenue Commissioner of the State of Georgia

Court of Appeals of Georgia

Decided May 1, 2025No. A25A0144Published

1Opinion of the Court

FIFTH DIVISION MCFADDEN, P. J., HODGES and PIPKIN, JJ. NOTICE: Motions for reconsideration must be physically received in our clerk’s office within ten days of the date of decision to be deemed timely filed. https://www.gaappeals.us/rules May 1, 2025 In the Court of Appeals of Georgia A25A0144. UBER TECHNOLOGIES, INC. v. O’CONNELL, IN HIS OFFICIAL CAPACITY AS REVENUE COMMISSIONER OF THE STATE OF GEORGIA. HODGES, Judge. Uber Technologies, Inc. appeals from a superior court order affirming the Georgia Tax Tribunal’s ruling that Uber is liable for approximately $9 million in sales tax it failed…

2Cases cited15 opinions

  1. Deal v. ColemanSupreme Court of Georgia · 2013
  2. Grange Mutual Casualty Co. v. WoodardSupreme Court of Georgia · 2017
  3. City of Guyton v. BarrowSupreme Court of Georgia · 2019
  4. Handel v. PowellSupreme Court of Georgia · 2008
  5. NEW CINGULAR WIRELESS PCS, LLC v. GEORGIA DEPARTMENT OF REVENUESupreme Court of Georgia · 2018

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