Sprint Communications Co. v. Director of Revenue

RONNIE L. WHITE, Judge.

Sprint Communications Company, L.P. (Sprint) appeals the summary determination of the Administrative Hearing Commission (AHC) dismissing its tax refund claims against the Director of Revenue (Director) for lack of standing pursuant to section 144.190. The AHC’s decision is affirmed.

I

Following the determination by this Court that certain technology-related services could be classified as tax-exempt “manufacturing,” 1 Sprint reviewed its service transactions to see if any would qualify for the exemption. Sprint then solicited 105 of its service vendors to whom it had paid…