Oracle Lacks Standing for $740,000 Sales Tax Refund, State Says

Oracle America Inc. lacks standing to receive almost $740,000 in sales tax refunds because it didn’t refund that sum to its customer who actually paid the tax, the Florida government told a state appeals court on Friday.

Oracle doesn’t qualify for standing because as a dealer that sells personal tangible property, it simply collected the sales tax on behalf of the state and didn’t hold any interest in the tax, the state said. As such, Oracle didn’t bear the “tax burden” of paying the tax and therefore isn’t entitled to a refund, the state Department of Revenue said.

“Oracle never ...