Gainesville-Hall County Economic Opportunity Organization, Inc. v. Blackmon

Gunter, Justice.

This is an appeal from a summary judgment granted in the trial court in favor of the Revenue Commissioner in a sales tax case. The commissioner assessed a deficiency plus penalty and interest against the taxpayer, the taxpayer appealed the assessment to superior court pursuant to Code Ann. § 92-8446, both sides moved for summary judgment, and the commissioner’s motion was granted and the taxpayer’s motion was denied. The issues for decision are: (a) the constitutionality of the tax collection procedures, (b) the applicability of an exemption to the appellant-taxpayer, and (c)…