Legal Opinion
Undercofler v. MacOn Linen Service, Inc.
Court of Appeals of Georgia
Decided September 6, 1966No. 42046PublishedCited by 6 opinions
1Opinion of the Court
Eberhardt, Judge.
When the tax imposed by the Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended; Code Ann. Ch. 92-34A) is not paid by the purchaser of tangible personal property at retail to the retailer involved in the taxable transaction, the purchaser is, by § 2 (e) of the Act, as amended (Ga. L. 1960, p. 153, 154; Code Ann. § 92-3402a (e)) made a dealer himself, against whom the Commissioner may assess and collect the tax.
The Commissioner contends that the purchases by Macon Linen of the cabinets and dispensers were not for the purpose of resale within the meaning of the Act and hence…
2Cases cited12 opinions
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
- Kress v. Department of RevenueMichigan Supreme Court · 1948
- Craig-Tourial Leather Co. v. ReynoldsCourt of Appeals of Georgia · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Undercofler v. Colonial Stores, Inc.Court of Appeals of Georgia · 1966
- Browning-Ferris Industries, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1978
- Carling Brewing Co. v. BlackmonCourt of Appeals of Georgia · 1974
1 more not listed; retrieve them via the Exa API.