New Cingular Wireless Pcs, LLC v. Georgia Department of Revenue

Summary

The court held that a dealer seeking a sales-tax refund need not reimburse customers before requesting a refund determination from the Department of Revenue. It also held that the Court of Appeals had to address standing first for claims covering the period before the statutory amendment expressly authorized dealers to seek refunds for customers. The case was partially reversed, partially vacated, and remanded for further proceedings, including consideration of the class-action issue.