Legal Opinion
ChoicePoint Services, Inc. v. Graham
Court of Appeals of Georgia
Decided July 15, 2010No. A10A0234PublishedCited by 4 opinions
1Opinion of the Court
PHIPPS, Presiding Judge.
The issue in this case is whether purchases of electronically-delivered computer software that were not subject to sales tax qualify as purchases of computer equipment within the meaning of OCGA § 48-8-3 (68) (A) (which essentially allows certain types of companies to claim exemptions from or refunds of sales tax where they have purchased more than $15 million per calendar year in computer equipment), when the statute makes no distinction as to the manner in which the software was delivered or as to the general taxability of the sales. We hold that such software…
2Cases cited13 opinions
- McDowell v. SmithSupreme Court of Georgia · 2009
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Georgia Mental Health Institute v. BradySupreme Court of Georgia · 1993
- Center for a Sustainable Coast v. Coastal Marshlands Protection CommitteeSupreme Court of Georgia · 2008
- McDaniel v. ElliottSupreme Court of Georgia · 1998
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3Cited by4 opinions
- State Highway Department v. HowardCourt of Appeals of Georgia · 1969
- Weinstock v. Novare Group, Inc.Court of Appeals of Georgia · 2011
- Reese v. Provident Funding Associates, LLPCourt of Appeals of Georgia · 2012
- Izell Reese v. Provident Funding Associates, LLPCourt of Appeals of Georgia · 2012