AT&T May Proceed With Sales, Use Tax Refund Claims in Alabama

AT&T Services Inc. convinced the Alabama Tax Tribunal to let it proceed with its claim for a nearly $700,000 sales and use tax refund because it relied on a state officer’s representations that its appeal was timely.

An Alabama Department of Revenue representative extended the deadline for resolving AT&T’s claim for a $952,188.27 refund several times before issuing a partial refund of $256,201.21 in February 2020. The refund was accompanied by a letter informing the company it had two years to appeal, which AT&T did in December of that year.

Judge Leslie H. Pitman ...