Alabama Tax Tribunal Finds AT&T Timely Appealed DOR’s Partial Denial of Sales Tax Refund

The Alabama Tax Tribunal June 28 found AT&T Services, Inc. (Taxpayer) timely filed a notice of appeal, challenging the Department of Revenue’s (DOR) partial sales and use tax refund denial. The DOR combined Taxpayer’s two refund petitions and partially denied the refund on Jan. 21, 2020. The DOR issued the adjusted refund and notified Taxpayer that it may appeal within two years from Feb. 25, 2020. Taxpayer appealed on Dec. 17, 2020. The DOR filed a motion to dismiss, asserting that the appeal was untimely and the tribunal lacked jurisdiction. The tribunal noted: 1) the DOR was estopped from asserting ...