Orkin Exterminating Co. v. Blackmon

Nichols, Justice.

1. The appellant taxpayer operates both within and without the State of Georgia and under the stipulated facts the operation in Georgia is actually just a small percentage of the taxpayer’s business. The appellant, in both its corporate and trade name, operates purchasing departments in Georgia with central warehouses. These purchasing departments purchase materials both within and outside of Georgia, store such materials in Georgia and then ship them as needed to the various branch offices located both within and without Georgia. No sales tax was paid on such materials when…