David Blum commented on a decision by the Georgia Supreme Court in favor of AT&T, which determined subsidiaries of the telecommunications company could recover wrongfully paid sales and use taxes between 2005 and 2009, partially reversing a state Court of Appeals decision. The Georgia Supreme Court sent the case back to the appeals court to consider remaining issues. Blum noted the decision was well thought out, pointing out that each of the customers would not likely collectively seek a refund for small dollars, but AT&T is in the best position to get that refund on behalf of its customers.
"The Georgia case provides a very interesting mechanism in the context of sales tax class action, where money has been collected, presumably in error, but it's paid over to the state," Blum said.