T-Mobile’s Bid for $11 Million Georgia Sales Tax Refund Revived

June 29, 2022, 3:04 PM

T-Mobile South LLC will get another chance to seek a refund of over $11 million in sales tax from Georgia after a state court revived its case.

A trial court improperly disregarded findings of the Georgia Tax Tribunal about whether equipment T-Mobile bought to build a high-speed broadband (LTE) network falls under the state’s high-technology exemption on computer—but not phone—equipment, the Georgia Court of Appeals, First Division, ruled Tuesday.

“Although it is undisputed that the LTE network is utilized for voice calls, there is no evidence that the LTE network was expressly intended for that purpose …