Blackmon v. Screven County Industrial Development Authority

Hall, Presiding Judge.

The State of Georgia appeals with a certificate from adverse rulings on summary judgment motions made by both parties in appellee’s claim under Code Ann. § 92-3403a (C) (2) (n) for a sales tax refund on the purchase of certain climate control equipment for appellee’s synthetic yarn manufacturing plant. The equipment consists of duct systems inside the plant, chilling equipment, and an outside cooling tower.

The plant processes different types of fibers in different areas; some of the operations are carding, spinning and twisting; the climate control equipment controls air…