Dish Network, LLC v. Commissioner of Revenue Services

Summary

The court held that a taxpayer may seek refunds for overpayments during audited periods under the refund statute when the claims do not relitigate errors resolved by the audit. It further held that the gross-earnings tax reaches satellite programming transmissions and payment-related fees, but not equipment sales or leases, installation and maintenance, or DVR service. The court also held that interest on a refund following an appeal from a refund denial is governed by the appellate tax statute, and the plaintiff did not preserve a claim for interest under that provision.