Hold T-Mobile responsible: Ga. Panel Revives T-Mobile’s $11M Equipment Tax Refund Bid

By Paul Williams (June 28, 2022, 5:29 PM EDT) — The Georgia Court of Appeals vacated a trial court’s decision Tuesday that wiped out a roughly $11 million sales tax refund for T-Mobile, saying the court applied the wrong standard of review in finding certain broadband network equipment taxable.A three-judge panel held that the Fulton County Superior Court didn’t defer to findings from the state Tax Tribunal, which awarded the refund to T-Mobile, that said the equipment used to build the company’s LTE network qualified for a tax exemption granted to “computer equipment.” The appeals court remanded the case and instructed the lower court to reconsider the dispute by determining…