FI RST DI VI SI ON

BA RNES, P. J.

, BROWN and HODGES, JJ.

N O T IC E : M otions for r e c ons i de r a tion m us t be ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n da y s of the da te of de c is ion to be de e m ed tim e ly file d.

https ://w w w

. ga a ppe a ls .us /r ule s

June 28, 2022



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A2 2 A0 09 5 . T-M OBILE SOUTH, LLC. v . CRITTENDEN.

B A R N E S , Pres i d i n g J ud g e.

Th e Geo rg i a Dep art m en t o f Rev en u e, t h ro u g h Ro b in A

. Cri t t en d en ,

Co m m i s s i o n e r , ( “ t h e Dep art m en t ”) d en ied th e refu n d s T-M o b i l e So u t h L LC (“ TM o b il e”) cl ai m ed fo r s al es tax es p ai d o n th e pu rch as e o f c e r tai n eq u i pm en t

. 1 TM o b il e’ s s u b s eq u en t p et i t i o n to t h e Geo rg ia Tax Tri b u n a l 2 was s u cces s fu l

, an d t h e

1 Cri t t en d e n w a s ap p o i n t ed t o rep l ace fo rm er Co m m i s s i o n er Dav id M

. Cu rry effect iv e J u l y 1

, 2 02 1

. Cri tt en d en , i n h er o ffi ci al cap aci t y as St at e Rev en ue Co m m i s s i o n er,

was s u bs t i tu t ed b y o p erat i o n o f l aw as a p art y t o t h e act i o n p u rs u an t t o OCGA § 9 -1 1 -2 5 (d ) (1 ).

2 I n 2 0 1 2

, t h e Gen eral A s s em b l y creat ed t h e Geo rg i a Tax Tri b un al t o b e “ a n i n d ep en d en t s p eci al i zed ag en cy sep arat e an d ap art fro m th e Dep art m en t o f Rev en u e t o

res o l v e d i s p u t es b et w een t he d ep art m en t an d tax p ay ers i n an effi ci en t an d co s t -effect i v e

m an n er.” O CGA § 5 0 -1 3 A-2

. Th e Tri b u n al i s “ an i n d ep en d en t an d au t o n o m o u s d i v i s i o n wi t h i n t h e Offi ce o f St at e A d m in i s t rat iv e Heari n g s o perat in g u n d er t h e s o l e d i rect i o n o f

t h e ch i ef t ri bu n al ju d g e.” OCGA § 5 0 -1 3 A-3

. See al s o OCGA § 50 -1 3 A-5 (a) (“ Th e [TaxTri b u n al ru l ed t h at T-M o b il e w a s en t i t l ed t o t h e h i g h -t ech no l o g y ex em p t i o n fro m

s al es t ax p ro v i d ed b y OCGA § 4 8 -8 -3 (6 8 ) (t h e “ Hi g h-Tech ex e m pt i o n ”) fo r i t s

p u rch as es o f cert ai n eq u i p m en t fo r t ax y ears 2 0 1 2 t h r o u g h 2 0 1 6

. Th e Dep art m en t

ap p eal ed t h e d eci s i o n t o t h e Fu l t o n Co un t y Su p e r i o r Co u rt

, wh i ch rev ers ed t h e

Tri b u n al ’ s ru l i n g

. Th e tri al co u rt fo u n d th at t h e e q u i p m e n t d i d n o t q u al ify fo r t h e

Hi g h-Tech ex em

p t i o n , an d t h u s T-M o b i l e was n o t en t i t l ed t o t he refu n d

. T-M o b i l e

fi led an ap p l i cat i o n fo r d i scret i o n ary rev i ew o f t h e tri al co u rt ’ s ju d g m en t, wh i ch t h i s

Co u rt g ran t ed

.

On ap p eal

, T-M ob i l e co n t en d s t h at t he t ri al co u rt d i s reg ard ed an d co n t rad i ct ed

cert ai n o f t h e Tri b u n al ’ s fi n di n g s o f fact

, t h e t ri al co u rt ’ s in t erp ret at io n of th e Hi g h

Tech ex em

p t i o n c o n f

l i c t e d i n s ev eral reg ard s wi t h t h e s t at u t o ry t ex t

, t h e t ri al co u rt

erro neo u s l y i n t erp ret ed t h e H i g h -Tech ex em pt i o n to ex cl u d e an y eq u i p m en t

p u rch as ed b y wi rel es s co m m u n i cat i o n co m

p an i es , an d t h e t ri al c o u r t erro n eo u s l y

co n st ru ed n ew l eg i s l at i o n t o ret ro act i v el y affect t he i n t erp ret at i o n o f t h e Hi g h -Tech

Tri b u nal ] s h al l co n si s t o f at l eas t o n e fu l l -t i m e ad m in i s t rat i ve l aw ju d g e. If t he t ri b u n al h as

m o re t h an o n e ju dg e, each s hal l ex erci s e th e p o wers of t h e t ri b u n al i n al l m at t ers , cau s es ,

o r p ro ceed in g s as s i g n ed t o h i m o r h er.”).

2ex em

p t i o n

. 3 Up o n ou r rev i ew, t h e t r i a l c ou rt ’ s ju d g m en t i s v acat ed

, an d t h e cas e i s

rem an ded fo r p ro ceed i n g s n o t i n co n s is t en t wi t h t h i s o p i n i o n.

Pu rs uan t to OCGA § 5 0 -1 3 A-1 7

, an y p art y m ay ap peal a fi n al d eci s i o n

o f t h e Tax Tri b u n al t o t h e Su p eri o r Co u rt o f Fu l t o n C o u n t y. T he

s u p eri o r co urt defers t o th e Tri b u nal ’ s fact u al fi n di n gs , b u t m ay rev ers e

o r m o d i fy t he j u d gm en t if s u b s t an ti al ri g h t s of th e p et i ti o n er h av e b een

p reju d i ced b ecau s e t h e t ri b u n al ju d g e’ s fi n d i n g s , i n feren ces ,

co n cl u s i o n s , o r j u d g m e n t s are: (1 ) In vi o l at i o n o f co n s t i tu t i o n al o r

s t at u t o r y p ro v i s i o n s ; (2 ) In ex ces s of t h e s t at u t o ry au t ho ri t y o f th e

t ri b u n al ; (3 ) M ad e u p o n u n l awfu l p ro ced ure; (4 ) Affect ed b y o t h er erro r

o f l aw; (5 ) Cl earl y e r ro n eo u s i n v i ew o f t h e rel i ab l e, p ro b at i v e, an d

s u b s t an t i al ev id en ce on t h e wh o l e reco rd ; o r (6 ) Arb it rary o r cap ri ci o u s

o r ch aract eri zed b y ab us e o f d i s cret io n o r cl earl y u n warran t ed ex erci s e

o f d is cret io n

. On fu rt h er ap p eal t o t h i s Co u rt

, we co n du ct a d e n o v o

rev i ew o f cl ai m ed erro rs o f l aw i n t h e s u p eri o r co u rt ’ s ap p el l at e rev i ew

o f an A LJ ’ s d eci s i o n

. W e al s o co n si d er d e n o v o an y i n t erp ret at i o n o f a

s t at u t e o r ag en cy

.

(Ci t at i o n s an d p un ct u at i o n o m i t t ed .) In g l et t & S t u b b s In t l

. v. Ri l ey , 3 3 9 Ga. Ap p

. 3 7 5,

3 7 6 -3 7 7 (7 9 1 SE2 d 6 4 2 ) (2 0 1 6 ) (p h y s i cal p reced en t o n l y ). See OCGA § § 5 0 -1 3 A-1 7

(b ), (g ) . Th i s Co u rt fu rt h er ack n o wl ed g es t hat wh en rev i ewi n g t ax at i o n s t at u t es ,

3 Th e Co u rt t han k s t h e Geo rg i a Ch am b er o f Co m

m erce, Met ro At l an ta Ch am b er o f

Co m m erce, t h e Bro ad b an d Tax In s t i t u t e, an d t h e W irel es s As s o ci at i o n (“ CTIA”) fo r t h ei r h el p fu l am i cu s cu ri ae b ri efs

.

3[t ] ax at i o n i s t h e ru l e, an d ex em p t i o n fro m t ax at i o n i s t h e ex cep t i on

. An d

ex em p t i o n s are m ad e, n o t t o fav o r t h e i n d i v i d ual o wn ers o f p ro p ert y , b u t

i n t h e ad v an cem en t of t h e i n t eres ts o f t h e wh o l e p eo p l e

. E x e m p t i o n , b e i n g t h e ex cep t io n to t h e g en eral ru l e, i s n o t fav ored ; b u t ev ery

ex em p t i o n , t o b e v al i d

, m

u st b e ex p res s ed i n cl e a r an d u n am b i g uo u s

t erm s , an d

, wh en fo u n d t o ex is t

, t h e en act m en t b y wh i ch i t i s g iv en wi l l

n o t b e en larg ed b y co n st ru ct i o n , b u t

, on t h e co n trary

, wi l l b e s tri c t l y

co n s t ru ed

. M o reo ver, t h e i n t erp ret at i on o f a s t at u te b y an ad m in i s t rat iv e

ag en cy w h i ch h as t h e d u ty o f en fo rci n g o r ad m in i s t eri ng i t i s t o b e g i v en

g reat wei g h t an d d eferen ce.

(Ci t at i o n s an d p un ct u at i o n o m i t t ed .) Ga

. Dep t

. o f R e v

. v

. Owen s Co r ni n g , 2 8 3 Ga.

4 8 9

, 4 8 9

- 4 9 0 (6 6 0 SE2 d 7 19 ) (2 0 0 8 ). Ho wev er, t h at d eferen ce i s t em p ered i n t h at

,

s u ch “ [d ] eferen ce i s n ot d ue u n l es s a co urt

, em p l o y in g t rad i t i o n al t o o l s o f st at u t o ry

co n st ru ct i o n , is l eft wi t h an u n res o lv ed am b ig u i t y .” (Ci t at i on an d pu n ct u at i o n

o m it t ed .) Ci t

y o f Gu yt o n v. Ba r r o w , 3 0 5 Ga. 7 9 9

, 8 0 3 (2 ) (8 2 8 SE2 d 3 6 6 ) (2 0 1 9 ).

W i t h t h es e s tan d ard s i n m i n d, we t u rn t o t h e t ax q u es t i o n at i s s u e. Cen t ral to

t h i s ap p eal i s t h e t ax -ex em p t i o n s t at u s o f eq u i pm en t th at T-M o bi l e p u rch as ed t o b u i ld

a h i g h -s p eed bro ad b an d i n t ern et n et wo rk (t h e “ LTE n et wo rk ”)

. T

- M ob i l e s ou g h t o v er

$ 1 1 m i ll i o n d o l l ars i n s al es t ax refu n d s fo r i t s LTE n et wo rk eq u i p m en t p u rch as ed

4d u ri n g t h e cal en d ar y ears 2 0 1 2 t h ro u g h 2 0 1 6

. 4 See OCGA § 4 8 -8 -1 (n ot i n g t h at t h ere

are s peci fi c ex em

p t i o n s t o t h e tax i n g o f, am o n g o t h er t h in gs , t h e p u rch as e, u s e, an d

s a l e o f p ro p ert y an d s erv i ces ). Th e Hi g h-Tech ex em p t i on p ro v i d es fo r a s al es t a x

ex em p t i o n o n “ co m

p u ter eq u i p m en t

. ” T h e H igh- T e c h e xe m p tion pro v i d es , i n rel ev an t

p art , as fo l l o ws :

Th e s al es an d u se t ax es l ev i ed o r i m p o s ed b y t h i s art i cl e s h al l n o t ap p l y t o :

(A) Th e s al e o r l e a s e o f co m p u t er eq u i p m en t t o b e i n co rp o rat ed i nt o a

faci l it y or faci l i t ies i n t h i s s t at e t o an y h i g h

- t e ch n o l o g y co m p an y

cl as s i fi ed u nd er t h e [] No rt h Am eri can In d u st ri al Cl as s i fi cat i o n Sy st em
[“ NAICS”] co d e [ 5 ]

. . . wh ere s u ch sal e o f co m pu t er eq u i p m en t fo r an y

cal en d ar y ear ex ceed s $ 1 5 m i l li o n o r, i n t h e ev en t o f a l e a s e o f s u ch

co m p ut er eq u i p m en t

, t h e f

ai r m ark et v al u e o f s u ch l eas ed co m p u t er

eq u i pm en t fo r an y

cal en d ar y ear ex ceed s $ 15 m i l l i o n.

. . .

(C) (i ) As u sed i n t h i s p arag rap h

, t h e t erm “ co m p u ter eq u i p m en t ” m ean s

an y i n di vi d u al co m

p ut er or o rg an i zed as se m

b l y o f h ard ware o r s oft ware,

s u ch as a s erv er farm

, m ai n fram e o r m i d r a n ge co m p ut er, m ai n fram e

d ri v en hi g h -s peed p ri n t an d m ai li n g dev i ces , an d wo r k s t at i o n s

4 Th e refu n d d i s p ut es were co n s o l i d at ed fo r p u rp o ses o f t h e ap p eal t o t h e Tri b u n al

.

5 T h e cu rren t v er s i o n o f OCGA § 4 8 -8 -3 (6 8 ) (A) u p d at ed t h e N AICS co d es fo r wi rel es s tel eco m

m u ni cat i o n co m

p an i es to t h e 20 1 7 NAICS co d e– 5 1 73 1 2. See Ga. Laws

2 0 2 1 , Act 1 6 6, § 7 .2 (effect iv e J u l y 0 1 , 2 0 2 1 ).

5co n n ec t ed t o t ho s e d ev i ces vi a h i g h b an d wi d th co n n ect i v i t y s u ch as a

l o cal area n et wo rk

, wi d e area n et w o rk

, o r a ny o th er d at a t ran s p o rt

t ech no l o g y wh i ch p erfo rm s o n e of t he fo l l o wi n g fu n ct i o n s : s t o rag e o r

m a n a g e m en t o f p ro d u ct i o n dat a, h o st i n g o f p ro du ct i o n ap p l i cat i o ns , h o s t i n g o f ap p l i cat i on sy s t em s d ev el o p m e n t act i v i t i es , or h o s t i n g o f

ap p l icat i o ns s y s t em s t es ti n g

.

(i i) Th e t er m s h al l n ot i n cl u d e:

(I) Tel ep ho n e cen t r a l o

f f i c e eq u i p men t o r o t h er vo i ce d a t a

t r an s p o r t t ech n o l o g

y.

(II) Eq u i p m en t wi t h i m

bed d ed co m

p u t e r h ard ware o r s o ft ware

wh i ch i s p r i m ari l y u s ed fo r t rai n i n g , p ro du ct t es t i n g, o r i n a

m an u fact u ri n g p ro ces s

. 6

OCGA § § 4 8 -8 -3 (6 8) (A), (C) (2 00 2 ) (Em p h as is s u p pl ied .)

Th u s , t h e H i g h -Tech ex em p ti o n i s ex t en d ed t o h ig h -t ech n o l o gy co m p an i es , as

i d en t i fi ed b y N AICS co d e, 7 wh o p u rch as e m o re t h an $ 1 5 m il li o n o f “ co m p u t er

6 An am en d m en t effect i v e J u l y 1

, 2 0 2 1 ad d ed

, ”i n cl u d in g an y w i rel i n e o r wi rel es s

t el eco m m un i cat i o n s y s t em ” at t h e en d o f th i s s u b s ect i on

. See OCGA § 4 8 -8 -3 (6 8 ) (c) (i i ) (I) (2 0 2 1 ); Ga. Laws 2 0 2 1

, Act 1 6 6 , § 7 .2 (effect i v e J u ly 0 1, 2 0 21 ).

7 Th e NAICS co d es are u s ed t o cl as s i fy b u s i n es s es t ab l i s h m en t s

. W i rel es s

t el eco m m un i cat i o n s carri ers s u ch as T-M o b i l e are cl as si fi ed as a h i g h -t ech n o l og y b u s in es s

u n d er t h i s s t at u t o ry

p ro v i s i o n

.

6eq u ip m en t ” fo r u s e in Geo rg i a i n a gi v en cal en d ar y ear. See O CGA § 4 8 -8 -3 (6 8 ) (A).

It i s un d i s p u ted t hat T-M o b il e q u al i fi es as a h i gh -t ech n ol o g y co m p a n y u n d e r t h e

NA I C S c o d e , an d t h at i t s pu rch as e o f eq u i pm en t was o v er $ 15 m i l l i o n an n u al l y

.

Ho wev er, th e D ep art m en t d en i ed t h e t ax refu n d cl ai m s u p on co n cl ud i n g t h at TM o b il e h a d “ f

a i l ed to m eet t h e $ 1 5 m i ll i on p u rch as e req ui rem en t o f co m p u t er

eq u ip m en t as d efi n ed b y O CGA § 4 8 -8 -3 (6 8 ).” T -M o b i l e p ro tes t ed t h e refu n d d en i al

,

an d fo l l o wi n g a sch ed u l ed rev i ew co nferen ce, t h e Dep art m en t ag a i n d e n i ed t h e

refu nd

. Fo rem o s t to th e Dep art m e n t ’ s ru l i ng was i ts fi n d i n g th at b ecau s e t h e

“ p u rch as ed i t em s

. . . s u p p o rt [T-M o b i l e’ s ] m ob i l e t el ep h on e net wo rk at cel l t o wers

an d i n s w i t ch i n g offi ces [,] [t ] h e Dep art m en t co n s i ders t h es e it em s t o b e ‘ tel ep h o n e

cen t ral o ffi ce eq u i p m en t o r o t h e r v o i c e d at a t ran s p o rt t ech n o l o gy ,’ an d t h u s n ot

co m p u t e r e q u ip m en t as d efi n ed b y OCGA § 4 8 -8 -3 (6 8 ).” T-M o b il e p et i t i o n ed t h e

Tri b u n al fo r an ap p eal o f t h e Dep art m en t ’ s d en i al

.

Aft er a fo u r-d ay ev id en t i ary h eari n g , at w h i ch t h e D ep art m en t an d T-M o b i l e

i n t ro du ced ex p ert t e s t i m o n y , t h e Tri b u n al rev ers ed t h e Dep art m en t ’ s d en i al o f t h e

s al es t ax refu n d

. Th e Tri b u n al fo u n d t h at t h e eq u i p m en t at i ss u e co ns t i t u t ed

“ co m p u t er eq u i p m en t” u n d er OCGA § 4 8 -8 -3 (6 8 ), rat h er t h an “ t el ep h o n e cen t ral

o ffi ce eq u i p m en t o r o t h er v o i ce d at a t ran s po rt t ech n o lo g y ,” an d t h u s q ual i fi ed fo r t h e

7Hi g h-Tech Ex em p t i o n

. Th e Tri b u n al ’ s 5 4-p ag e op i n i o n i n cl u d ed o v er 1 0 0 s p eci fi c

an d d et ai l ed fi n di n g s o f fact , n o t ab l y :

In 2 0 1 2

, T-M ob i l e b eg an it s i n ves t m en t i n a new b ro ad ban d LTE

n et wo rk

. T h e LTE net wo rk was l au n ch ed an d av ai l ab l e to cu s to m ers i n

2 0 1 3

. Th e d e p l o y m en t o f t h e n ew L TE n et wo rk was a s u b s tan t i al

i n v es t m en t wh i ch req u i red T-M o b i l e t o p u rch as e co m p u t er eq u i p m en t

an d s o ft w are.

T-M o b i l e m ad e t h i s l arg e in v es t m en t t o m e e t i t s cu s t o m ers ’ dem an d

b ecau s e t he en vi ro n m en t was beco m i n g m o re d at a-cen t ri c. T o m eet t h i s

d em an d

, T-M o b i l e fo cu s ed o n d ri ving i ts hi g h -s p eed d at a o fferi ng

. O n ce

l au n ch ed

, t h e LTE n et wo rk p ro v i d ed cu s t o m ers h i gh- s p eed cap aci t y an d

b an d wi d t h fo r al l dat a s es s i o ns - In t ern et

, sm art p h o nes , t ex t i n g ,

s t ream i n g , s o ci al m ed i a.

A k ey d i s ti n ct i o n b et ween t h e LTE n et wo rk an d p ri o r t ech n o l o g y i s t hat

LTE i s In t ern et Pro t o co l “ IP” b as ed an d en ti rel y p ack et s w i t ch ed

. W h i l e

3 G h ad s o m e p ack et s wi t ch i n g a b i l i ty

, t h es e n et wo rk s are s t il l b ui l t

aro u nd ci rcu i t s wi t ch i n g t ech n o l o gy an d c o n t i n u e t o b e cap ab le o f

ci rcu i t s w i t ch i n g

. Un d er an en t i rel y L TE sy s t em , “ y o u h av e n o v oi ce

s wi t ch es .” A fu l l y

p ack et -s wi t ch ed cen t er i s a d at a cen t er.

Al t h ou g h T-M o b il e co n t i n u ed t o m ai n t ai n i t s ex is t in g 2 G an d 3 G

n et wo rk s aft er t h e l au n ch o f LTE

, T -M o b i le d i d no t co n t i n ue t o m ak e

n ew i n v es t m en ts i n i t s ex i s t i n g n et wo rk s

. Du ri n g t h e refu n d cl ai m

8p eri o d s, T-M o bi l e’ s 2 G an d 3 G n et wo rk s were m ai n t ai n ed

, b u t t h e o n l y

eq u i pm en t t h at was p u rch as ed fo r t h es e n et wo rk s was fo r rep ai rs

.

LTE i s n o t a v o i ce net wo rk

– i t was “ t h e fi rs t wi rel es s s y s tem wh i ch w as

d es i gn ed fro m t h e b eg i n n i n g as a d at a n et wo rk .” T-M o bi l e al read y h ad

2 G an d 3 G v o i ce n et w o rk s , an d LTE was n ot i nt en d ed fo r v o i ce.

W h en T-M o bi l e fi rs t lau n ch ed i ts LTE n et wo r k in 20 1 3

, i t was n o t

cap ab l e of tran s m i t ti n g v o i c e

. Vo i ce co ul d n o t t rav el o v er T-M o bi l e’ s

LTE n et wo rk u n t i l Ju n e 2 0 1 4

. Th ere was n o cap ab i l i t y fo r v o i ce s erv i ce

u n t i l t hat t i m e d ue t o h o w t h e s o ft w are was co n fi g u red

. Fro m t h at t i m e

fo rward

, 9 8 .8 % o f t h e t raffi c i n t h e LTE n et wo rk i s d at a, n ot v o ice.

Th e “ In t ern et ” i s an in terco n n ect i on of dev i ces an d s y s tem s i n o rd er t o

s t ore, m an ag e, t ran s m i t, recei v e dat a, an d t o gen erat e d at a. “ It i s a l arg e

d i s t ri b u t ed co m

p u ter s y s t e m in t erco n n ect ed wi t h h ig h-s p eed n et wo rk s .”

Th e LTE n et wo r k i s o n e s u ch “ d i s tri b u t ed n et wo rk

, ” an d T-M o bi l e’ s

n et wo rk eq u i p m en t is an i n t eg ral p art o f t he h i g h -s p eed In t ern et

. TM o b i l e’ s LTE n et wo rk i s an as s em b l y o f h ard wa r e a n d s oft ware t hat

m u s t b e i n t erco n n ect ed b y

h i gh -b an d w i d t h co n n ect i v i t y

.

(Ci t at i o n s o m i t t ed .)

Th e Tr i b u n al det erm i n ed t h at t h e t erm s “ co m p u t er” an d “ t el ep h o n e cen t ral

o ffi ce eq u ip m en t ” were n o t am b i g u o us , an d t h u s d eferen ce t o t h e D ep art m en t ’ s

i n t erp ret at io n of t h e t erm s w a s unw a r r a nte d

. C onse que n tly

, the D e p a r tm e nt c o n cl u d ed

9t h at “ b as ed o n t h e s tat u t e’ s p l ai n l an g uag e,

. . .each p i ece o f eq u i pm en t i s co m p u t er

eq u ip m en t fo r p urp os es o f th e h i g h -t ech ex em p t i o n , ” an d t h at t h e eq u i pm en t co u ld

n o t b e ex cl u d ed as “ t el ep h o n e cen t ral o ffi ce eq u i p m e n t

, ” r a th er t h an “ co m p u t er

eq u ip m en t ” becau s e “ t el ep h o ne cen t ral offi ce eq ui p m en t ” m ean s “ eq u i p m en t u s ed by

l o cal ex ch an g e carri ers t o p ro v i d e wi rel in e s erv ice, h o u sed i n a cen t ral o ffi ce.” “ Th e

Tri b u n al n o t ed t h at i t i s u n d i s p u t ed t h at “ T -M o bi l e d o es n o t m ai n t a i n a tel ep h o n e

cen t ral o ffi ce. “

Th e Tri b u n al ack n o wl ed g ed t h a t t here was n o “ co m m o n l y u n d ers t o o d

d efi n i t i o n o f t h e p hras e ‘ o th er v o i ce d at a tran s po rt t ech n o lo gy .’ ” Th e Tri b u nal fu rt h er

n o t ed t h at t h e Dep art m en t h ad n o t “ i s s u ed g u i d an ce as t o i t s m ean i ng ,” an d t hu s

fi nd i ng t he t erm am

b i g u o u s , reje ct ed t h e D ep art m en t ’ s d efi n i t i o n as “ t h e t ech n i cal

c a p a b i l i t y o f t ran sferri n g v o cal s o u n d s i n d i g i t al fo rm fro m o ne p l ace t o an o t h er.”

Ap p l y in g t h e ru l es of s t at u t o ry co n s t ru ct i on , t h e Tri b u n al i n s t ead co ncl u d ed t h at “ t h e

m o st n at u ral i n t erp ret at io n o f t h e s tat u t ory p ro v i s i o n ” was th at “ ‘ o t h er v o i ce d at a

t ran s p o rt t ech n o lo g y ’ m ean s t ech n o l og y , o t h er t h an t h at ho u s ed i n a cen t ral o f f i c e ,

t h at i s u s ed to p ro v i d e wi rel i n e s erv i ce b y a l o cal ex ch an ge carri er, s uch as d i g i t al

s wi t ch i n g .” Acco rd i n g l y , i n rev ers i ng t h e Dep art m en t ’ s d en i al o f t h e t ax refu n d

, t h e

10Tri b u n al h el d t h at t h e s u b ject eq u i p m en t “ co n s t i tu t e s co m p u t er eq u i p m en t u n d er

OCGA § 4 8-8 -3 (6 8 ) an d th e eq u i p m en t is n o t t el ep h o ne cen t ral o ffi ce eq u i p m en t o r

o t h er d at a t ran s p o rt t ech no l o g y .”

Th e Dep art m en t ap p eal ed t h e d eci s io n t o t h e Fu l t o n Co u n t y Su p eri o r Co u rt

,

an d t h e co u rt rev ers ed t h e Tri b u n al ’ s d eci si o n

. Th e t ri al co u rt ru l ed t h a t a l l o f t h e

eq u ip m en t at i s s ue was ex cl ud ed as “ o t h er v o i ce d at a t ran s p o rt tech n o lo g y .” Cen t ral

t o i t s ru l in g was t h e t ri al co u rt ’ s d et erm i n at io n t h at t h e LTE n et wo rk i s cap ab l e o f an d

i n t en d ed t o p erm i t v o i ce cal l s

. T h e t ri al co u rt fu rt h er ex po u n d ed t h at i t d id n ot m at t er

t h a t T

- M o bi l e’ s LTE net wo rk eq ui p m en t al s o q ual i fi ed as “ co m p u t er eq u i p m en t ”

u n d er t h e Hi g h -T e c h ex em pt i o n fo u n d i n OCGA § 4 8 -8 -3 (6 8 ), b ecau s e t h e

eq u ip m en t was n on -ex em p t “ t el ep h o n e cen t ral o ffi ce eq u i pm en t o r ot h er v o i ce d at a

t ran s po rt t ech n o l o g y .”

On ap p eal , T-M ob i l e ch al l en g es t h e t ri al co u rt ’ s ju d gm en t

.

1

. T-M ob i l e fi rs t co n t en d s th at t h e t ri al co u rt i m p ro p erl y s u b s t i t u t e d i t s

ju d g m en t fo r t h e Tri b u n al ’ s on cert ai n qu es t io n s o f fact

. It as sert s t h at t he t ri al co u rt

d i s reg ard ed an d co n t rad i ct ed t h e Tri bu n a l ’ s ex p res s fi nd i n g o f fact t h at t h e LTE

n et wo rk eq u i p m en t at i s s u e w as d at a t ran sp o rt t ech no l og y an d n o t vo i c e d at a

t ran s po rt t ech no l o g y

. T -M o b i le co n t e n d s t h at th e t ri al co u rt erro neo u s l y h el d t h at

11b ecau s e t h e L T E n e t w o rk was cap ab l e o f an d i n t en d ed t o p erm i t v oi ce cal l s , i t i s

“ o t her v o i ce tran s p ort t ech n o l o g y ” an d t h u s i s ex cl u d ed fro m t h e Hi g h -Tech

ex em p t i o n

. Su ch a h o l d i n g , T-M o b i l e m ai n t ai n s , co n t rad ict s t h e Tri bu n al ’ s fi n d i ng s

t h at th e LTE n et wo rk was d es i g n e d s p e ci fi cal l y fo r d at a t ran s m i s s i on rat h er t h an

v o i ce.

Reg ard i n g th e Tri b un al ’ s fact u al fi n d i n g s ,

[j] u d i ci al r e v i e w o f an ad m i ni s t rat i v e d eci s i o n req u ires th e co u rt t o

d et erm i ne t hat t h e fi n d in g s o f fact are s u p p o rt ed by “ an y ev i d en ce” an d

t o ex am i n e t h e s o un d n es s o f t h e co n cl u s i o n s o f l aw t h at are b as ed u p o n

t h e fi n d i n g s o f fact . OCGA § 5 0 -1 3 -1 9 (h ). As t o t h e fi rs t s t ep , OCGA

§ 5 0 -1 3 -1 9 (h ) p ro v i des t h at t h e co u rt s h al l n o t s ub s ti t ut e it s ju d g m en t

fo r t h at o f th e [Tri b u nal ] as t o t he wei g h t o f t h e ev i den ce on q ues t i o n s

o f fact b u t t h e co u rt m ay rev ers e o r m o d i fy t h e d eci s i o n i f s u b s tan t i al

ri gh ts o f t h e ap p el l an t h av e been preju d iced b ecau s e t he ad m in i s t rat iv e

fi nd in g s are c l e a r l y erro n eo u s

. Th us , th e s tat u t e p rev en t s a d e n o v o

d et erm i nat i o n o f t h e ev i d en t i ary q u es t i o n s l eav i ng o n l y a d et erm i nat i o n

o f w h e t h e r t h e fact s fo u n d b y t h e [Tri b u nal ] are su p po rt ed b y an y

ev i d en ce.

(Ci t at i o n s an d p un ct u at i on om it t ed .) Pr u i t t Co r p

. v. Ga

. Dep t

. o

f Co mmu n i t

y Hea l t h

,

2 8 4 Ga. 1 5 8

, 1 6 0-1 6 1 (3 ) (6 6 4 SE2 d 2 2 3 ) (2 0 08 ).

12Th e l eg al co ncl u s i o n s drawn fro m t h e Tri b u n al ’ s fact ual fi n d i n g s req u i re t h e

t ri al co u rt t o u n d ert ak e a d i fferen t i n q u iry

.

W h i l e t h e ju d i ci ary accep t s t h e fi n di n g s o f fact i f t h ere i s an y ev i d en ce

t o s u p p o rt t h e fi n d i ng s , . . . t h e co u rt i s st at ut o ri l y req u i red t o ex am in e

t h e s o u n d n es s o f t h e co n cl u s i o n s o f l aw d rawn fro m t h e fi n d i n g s o f fact

s u p p o rt ed b y an y ev i d en ce , a n d i s au t h o ri zed to rev ers e o r m o d i fy th e
[t he Tri b u nal ’ s ] deci s io n u p o n a d et erm i n a t i o n t hat t h e [Tri b u n al ’ s ]

ap p l icat i o n o f t h e l aw t o t h e fact s i s erro n eo u s

.

(Ci t at i o n s an d p u n ct u at i o n o m i t t ed .) Pr u i t t Co r p

. , 2 8 4 Ga. at 1 6 1 (3 ).

In i t s o rd er, t he t ri al co u rt ack n o wl ed g ed t h e Tri b u nal ’ s fi nd i ng t h at “ al l o f t h e

eq u ip m en t i n t h i s refu n d cl ai m was p u rch as ed t o b u i ld o u t [T-M o b i l e’ s ] LTE

n et wo rk .” Bu t

, t h e t ri al co u rt t h en fo u nd t h at “ t he LTE n et wo rk is cap ab l e o f, an d

i n d eed i n t en d

ed t o p er m i t vo i ce ca l l

s .” (Em p has i s s up p li ed .) Bas ed o n t hi s fi n d i n g,

t h e t ri al co u rt co n cl u ded t h at t h e LTE n et wo rk co n s t i t u tes “ o t h er v o i ce t ran s p o r t

t ech n o l o g y ,” an d i s t h u s ex cl u d ed fro m t he Hi g h-Tech ex em p t io n

. Th e tri a l co u rt

fu rt her ex p res s ed t h at “ reg ard l es s o f wh et her i t q u al i fi es as ‘ co m p u t er eq u i p m en t ’

p u rs u an t t o OCGA § 4 8 -8 -3 (6 8 ) (A), i t qu al i fi es as ‘ [t ] el ep h o n e c e n t r a l o f f i ce

eq u ip m en t o r o t h er v oi ce d at a t ran s p o rt t ech n ol o g y ’ p u rs u an t t o O CGA § 4 8 -8 -3 (6 8 )

(C) (i i) (1 ).”

13Th e T r i b u n a l

, h o wev er, fo u n d t h at t h e LTE n et wo rk “ was t he fi rs t wi rel es s

s y s t em wh i ch w as d es i g n ed fro m t h e b eg in n i n g as a d at a n et wo rk

, ” an d t h at LTE wa s

n o t i n t en d

ed fo r vo i ce .” (Em

p h as i s s u p p l i ed .) Th e Tri b u n al al s o ex p res sl y fo u n d t h at

t h e LTE n et wo rk was n o t cap ab l e o f t ran sm i t t i n g v o i ce cal ls t hro u g h o u t m u ch o f t h e

t ax p eri o ds at i s s u e in t h i s cas e. Th e Tri b u nal fu rt h er fo u n d t h at th e LTE n et w o rk was

“ a n ew d at a-cen tri c, i n t ern et -b as ed n et wo rk .”

Th e ju d i ci al rev i ew p ro ces s as p re s cri b ed b y t h e l eg i s l at u re i n OCGA §

5 0

- 1 3 A

- 1 7 ( g ), i s cl ear. Th e t ri al co u rt d i d n o t s peci fi cal l y ru l e t h at an y o f t h e

Tri b u n al ’ s fact u al fi nd i n g s were “ cl earl y erro n eo u s .” See OCGA § 5 0 -1 3 A-1 7 (g ) (5 ).

Fu rt h er, wh i l e t he t ri al co u rt i s req u i red t o ex am i n e t h e s ou n d n es s o f t h e co n cl u s i on s

o f l aw d rawn fro m t he fi nd i n g s o f fact

, t h e t ri al co urt can n ot si m p l y d i s reg ard t h e

Tri b u n al ’ s fact u al fi n d i n g s , an d s u b st i t u t e i ts o wn

. See Dep t

. o f Co mmu n i t

y Hea l th

v

. G w i n n et t Co

. Ho s

p

. S ys ., 2 6 2 Ga. Ap p

. 8 79

, 8 8 3 (5 8 6 SE2 d 7 6 2) (2 0 0 3 )

(ex p l ai n i n g t h at t h e t ri al co u rt ’ s rev i ew o f t h e ag en cy ’ s deci s i o n are n o t d e n o v o , b ut

m ad e wi th d eferen ce t o t h e fact u al fi n d i n g s o f t h e heari n g o ffi cer, an d t h at “ n o t h i n g

i n o u r l aw g i v es t h e rev iewi n g co u rt s t h e ri g h t to reco n s i der t ho s e fact u al fi n di n g s an d

m ak e fac t u al fi n d i n g s o f th ei r o wn ”). M o reo v er, t h e t ri al co u rt i s pro h i b i ted fro m

u n d ert ak i n g a d e n o vo d et erm i n a t i o n o f ev i den t i ary q u es t i on s , an d s h o u ld i n s t ead

14d et erm i n e wh et h er th e fact s fo u n d b y t h e Tri b un al are s u p p o rt ed b y an y ev id en ce. See

Co mmi ss i o n er

o f In s . v. S t r

yker , 2 1 8 Ga. Ap p

. 7 1 6

, 7 1 7 (1 ) (4 6 3 SE2 d 1 6 3 ) (1 9 9 5 )

(e x p l a i n i n g t h at t h e st an d ard o f rev i ew ap p l i cab l e wh en t h e s u p eri or co u rt i s

rev i ewi n g an ad m i n is t rat i ve d eci s i on p rev en t s a d e n o v o d et erm i n at i o n o f ev i d en ti ary

q u es ti o n s an d l eav es a d et erm i n at io n o f wh et h er th e fact s fo u n d b y t h e ad m in i s t rat i v e

ag en cy were s u p p o rt ed b y

an y ev i d en ce).

Al t h ou g h i t i s u n d i s p u ted t h at t h e LTE n et wo rk i s u t i l i zed fo r v o ice cal l s , t h ere

i s n o ev id en ce t h at t h e LTE n et wo rk was ex p res sl y i nt en d ed fo r t h at p u rp o s e as t h e

t ri al co urt h el d

. Th i s fi n d i n g d i rect l y co n t rav en es t h e Tri b u nal ’ s ex p res s an d o p p o si t e

fi nd i ng t h at t h e LTE net wo rk was n o t i n t en d ed fo r v o ice cal l s an d had b een d es i g n ed

fro m t h e b eg in n i n g as a d at a n e t w o r k

. R at her t h an as cert ai n in g wh et h er t h ere was

“ an y e v i d e n ce” s up p o rt i n g t h e Tri b u n al ’ s fi n di n g t h at t h e LTE n et wo rk was n ot

i n t en d ed fo r v o i ce c a l l s , o r co n cl u d i ng t h at t h e Tri b u n al ’ s fi n d i n g w as “ cl earl y

erro neo u s ,” t h e tri al co u rt s u b s ti t u t ed i t s o w n fact ual fi n d i n g in th at reg ard

. See Pr u i t t

Co r p

. , 2 8 4 Ga. at 1 6 1 (3 ), n

. 4 (n o t in g t h at “ [i ] n [ DHR v. Ho l l a nd

, 1 3 3 Ga. Ap p

. 6 1 6

(2 1 1 SE2 d 6 3 5 ) (1 9 7 4 )]

, t h e ap p el l at e co u rt rev ers ed t h e s u p eri or co u rt ’ s rev ers al o f

t h e ag en cy d eci s i o n b e c a u s e t h e s u p eri o r co u rt

, i n st ead o f d et erm i n i ng i f t h ere was

an y ev i den ce su p p o rt i ng t h e ag e n c y’ s fi nd i n g s o f fact

, erro n eo u s l y re-wei g h ed t h e

15ev i d en ce an d s u bs t it ut ed it s ju d g m en t fo r t h at o f th e ag en cy

. T h e Ho l l a n d co urt ’ s

o b s erv at i o n th at ‘ th e reco rd in th i s cas e rev eal s ev i d en ce s u b s t an t i at in g th e fi n d i ng s

o f fact an d co n cl u s io n s of l aw u p o n wh i ch th e dep art m e n t ’ s d eci s i o n i s b as ed ’ was

co rrect wh ere t h e s up eri o r co u rt h ad erro n eo u s l y i g n o red t h e d ep art m en t’ s fi n d i ng s

o f f act an d re-wei gh ed t he ev i den ce.”); R a y Bel l Co n s tr

. Co

. v. Ki n g , 2 8 1 Ga. 8 5 3,

8 5 4 (6 42 SE2 d 8 4 1 ) (2 00 7 ) (em p h as i zi ng t h at ap p el l at e “ [c] ou rt i s wi t h ou t au t h o ri t y

t o s ub s t it u t e i t s el f as a fact fi n d i n g b o d y [.] ”); Ga

. S t at e In d emn i f ica t i o n Co mm. v.

Lyo ns , 2 56 Ga. 3 1 1

, 3 1 2 (3 4 8 SE2 d 6 4 2) (1 98 6 ) (v acat in g ju d g m en t an d rem an d i n g

cas e an d rei t erat i n g t h at i n ad m i n i s t rat i v e pro ceed i n g s “ [t ] h e co u rt s h al l no t s ub s t i t u t e

i t s ju dg m en t fo r th at o f t h e b ro ad as t o t h e wei g h t of t h e ev i d en ce o n q u es t i o ns o f fact

.

Th e co u rt m ay rev ers e th e d eci s i on o r o rd er o f t h e b o ard i f t he b o ard ’ s fi n d i n g s ,

i n feren ces , co n cl u s i o n s, deci s i o n s , o r o rd ers are

. . . [c] l earl y erro n eo u s i n v i ew o f t h e

rel i ab l e, p ro b at i v e , a n d s u bs t an t i al ev i d en ce o n t h e wh ol e reco rd

. Th is l an g u ag e

p rev en ts a d e n o v o d et erm i n at i o n o f ev i d en t i ary q u es t i o n s le av i n g o n l y a

d et erm i n at i o n wh et h er t he fact s fo u nd b y t he b o ard are s up p o rt ed b y an y ev i d en ce.”)

(ci t at i o n s an d p u n ct u at i o n o m i t t ed ).

W h i l e t he t ri al co u rt s t at ed t h e co rrect s t an dard o f rev i ew i n i t s d eci s i o n , t h e

co u rt t h en s u m

m ari l y d i s reg ard ed cert ai n o f t h e T ri b u n al ’ s ex p li ci t fact u al fi n d i n g s ,

16wh i ch i f t h ere was an y ev id en ce t o s u p po rt t h e fi nd i n g s , co n t rav en es t h e d eferen t i al

l eg al fram ewo rk t o b e ap p l i ed t h erefro m

. Acco rd i n g l y , we v acat e th e t ri al co urt ’ s

ru l i n g an d rem an d t h e cas e t o t h e t ri al co u rt fo r it s co n s i d e r at i o n u n der t h e p ro p er

s t an d ard o f rev i ew. See OCGA § 5 0 -1 3A-1 7 (g ); Pr u i t t Co r p ., 2 8 4 Ga. at 1 6 1 (3 ).

We t ak e t h i s t i m e t o m en ti o n t o t ri al co u rt s an d l i t i g an t s t h at i t

m i g h t seem as t h ou g h we are p u t t i n g fo rm o v er su b s t an ce wh en we

rem an d cas es su ch as t h i s fo r t he t ri al co u rt t o ap p l y t h e p ro p er s t an d ard

,

rat h er t h an ju st rev i ewi n g t h e ev i d en ce o u rs el ves u n d er t h e c o rrect

s t an dard

. Ho wev er, t h e ap p l i cat io n o f t h e co rrect s tan d ard u n d erp i n s o u r

s y s t em o f ap pel l at e rev i ew an d en s u res t h at t h e f a ct fi n d er

— b e t h at a

t ri a l c o u r t, ad m i n i st rat i v e t ri b u n al

, et c.

— i s gi v en t h e ap p ro p ri at e

am o u nt o f d eferen ce as t h e e n t i t y t h at i s tas k ed wi t h fact fi nd i n g

. Th erefo re, w e f

i n d it ap p ro p ri at e an d i m p o rt an t t o i ns i s t t hat i t be

a p pl i ed i n t h e fi rs t i n s t an ce. See gen eral l y Bu r ke Co u n t y v. As k i n , 2 9 1

Ga. 6 9 7

, 7 0 1 (2 ) (7 3 2 SE2 d 4 1 6 ) (2 0 1 2 ) (v acat i n g ju d g m en t an d

rem an d i n g c a s e fo r co u rt t o reco n si d er i ts d eci s i o n in l i g h t of th e

ap p l icab l e l eg al s t an d ard ).

Amg u a rd In s

. Co

. v. Ker kel a , 34 5 Ga. Ap p

. 4 6 0

, 4 6 2 (8 1 2 SE2 d 78 4 ) (2 0 1 8) (p h y s i cal

p reced en t o n l y ).

W e fu rt h er no t e t h at n o t h i n g i n th i s o pi n io n i s i n t en d ed t o i n d i cat e h o w t h e t ri al

co u rt s h o u l d ru l e in t hi s m at t er aft er t h e ap pl i cat i o n o f t h e p ro p er s t an d ard o f rev i ew.

172

. Becau s e o f o ur h o l d i ng i n D i v i s i o n 1

, we need n o t co ns i d er T-M o b i l e’ s

rem ai n i n g en um erat i o n s o f erro r.

Ju d g men t va ca t ed a n d ca s e r ema n d ed wi t h d i r ect i o n

. Br o wn a n d Ho d g es

, JJ.,

co n cu r

.

18