Legal Opinion
Blackmon v. Coastal Service, Inc.
Court of Appeals of Georgia
Decided November 1, 1971No. 46293PublishedCited by 8 opinions
1Opinion of the Court
Eberhardt, Judge.
We come again to a "tax on tax” problem. The question presented is whether the Federal and State cigarette taxes are elements of the "cost of the property sold” within the meaning of the Sales and Use Tax Act (Code Ann. §92-3403a (E)) and hence, to the consumer purchaser, a part of the sale price. This ground has been plowed before in Undercofler v. Capital Automobile Co., 111 Ga. App. 709 (143 SE2d 206) and State v. Thoni Oil Magic Benzol Gas Stations, 121 Ga. App. 454 (174 SE2d 224), affirmed 226 Ga. 883 (178 SE2d 173). The principle of those cases is that if the imposition…
2Cases cited7 opinions
- Liggett & Myers Tobacco Co. v. United StatesSupreme Court of the United States · 1937
- Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
- Novak v. RedwineCourt of Appeals of Georgia · 1954
- State v. Thoni Oil Magic Benzol Gas Stations, Inc.Court of Appeals of Georgia · 1970
- Undercofler v. Capital Automobile Co.Court of Appeals of Georgia · 1965
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- ITT Canteen Corporation v. SpradlingSupreme Court of Missouri · 1975
- Ferrara v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
- Best Tobacco, Inc. v. Department of RevenueCourt of Appeals of Georgia · 2004
- In Re Tax Appeal of Atchison Cablevision LpSupreme Court of Kansas · 1997
- Blackmon v. Coastal Service, Inc.Supreme Court of Georgia · 1972
3 more not listed; retrieve them via the Exa API.