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Georgia Appellate Court Remands Telecom’s High-Tech Exemption Case Back to Trial Court

After a Georgia trial court reversed a Georgia Tax Tribunal decision from 2020, which originally held in favor of a telecommunications company that certain purchased equipment qualified for Georgia’s “high-tech exemption,” the Georgia Court of Appeals now has vacated the trial court’s ruling and remanded the case back to the trial court “for its consideration under the proper standard of review.”

Source Deloitte

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