State Dept. of Revenue v. Telnet Corp.

These consolidated cases involve appeals under the provisions of § 40-2-22, Ala. Code 1975, of final assessments of gross receipts taxes entered against Telnet Corporation and others by the State Department of Revenue (department). The trial court held that the taxpayers were entitled to a refund for the years 1988 and 1989 and that the assessment against Telemarketing Corporation of Louisiana (Telemarketing) for 1986 and 1987 was proper. The department appeals that portion of the trial court's order which grants a refund to the taxpayers, and Telemarketing appeals that portion of the order…