Supreme Court of Georgia May 28, 1996, S96A0323 (Charter Medical Infomation Services, Inc. v. Collins)

Thompson, Justice.

State Revenue Commissioner Marcus E. Collins, Sr. served Charter Medical Information Services, Inc. (“Charter”) with a notice of assessment and demand for payment of $197,565.41 in sales and/or use taxes, penalties, and interest, for the period from July 1, 1987 through July 31, 1991.