AT & T v. Ruth Johnson

This case involves (1) the issue of the liability of AT&T for sales and use taxes assessed by the Commissioner for the years 1990 through 1994, and (2) the issue of whether the Chancery Court had subject matter jurisdiction to adjudicate a claim for refund of taxes where the taxpayer failed to file a formal claim for each of the years, 1993 excepted, "under oath and supported by proper proof." AT&T sold telephone central office equipment and provided engineering services to BellSouth and insisted that these sales and services were industrial machinery and therefore exempt from sales and use taxes.