AOL, Inc. (Successor to America Online, Inc.), on its Own Behalf and as Assignee of Sprint Communications Company, L. P., and Sprint Communications Company, L. P. v. Richard H. Roberts, in his Capacity as Commissioner of Revenue for the State of Tennesse

Taxpayers appeal from the trial court’s grant of summary judgment in favor of the Commissioner and dismissal of the taxpayers’ claims for refund of sales taxes paid to the State of Tennessee. Holding that the service at issue was not excluded from the definition of taxable telecommunications as a private line service or as an enhanced service, we affirm the judgment of the trial court.