Legal Opinion
J. W. Meadors & Co. v. State
Court of Appeals of Georgia
Decided January 30, 1954No. 34944PublishedCited by 7 opinions
1Opinion of the CourtFelton, C. J.
The trial court correctly construed the Georgia Retailers’ and Consumers’ Sales and Use Tax Act (Ga. L. 1951, p. 360), correctly applied it to the facts in this case, and properly sustained the demurrer to the petition for a refund of the sales and use taxes paid under protest, for the following reasons:
1. The taxes here involved are not taxes on property and the transactions are not exempt from taxation under Code (Ann.) § 2-5404 and Code (Ann. Supp.) § 92-201.
2. Under the facts alleged, the contractor was an independent contractor, and under these facts the contractor cannot reasonably be…
2Cases cited16 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- State v. J. Watts Kearny SonsSupreme Court of Louisiana · 1934
- Herlihy Mid-Continent Co. v. NudelmanIllinois Supreme Court · 1937
- Supply Co. v. . Maxwell, Comr. of RevenueSupreme Court of North Carolina · 1937
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3Cited by7 opinions
- Hundred East Credit Corp. v. Eric Schuster Corp.New Jersey Superior Court Appellate Division · 1986
- Beef Cattle Co. v. N. K. Parrish, Inc.Court of Appeals of Texas · 1977
- Ketchikan Spruce Mills v. DeweyDistrict Court, D. Alaska · 1957
- L. M. Berry & Co. v. BlackmonCourt of Appeals of Georgia · 1973
- Macon Machine Shop, Inc. v. HawesCourt of Appeals of Georgia · 1968
2 more not listed; retrieve them via the Exa API.