Undercofler v. Capital Automobile Co.

Bell, Presiding Judge.

Taxpayer is engaged as a dealer in the business of selling automobiles at retail. In computing the Georgia sales tax upon its sales of automobiles for the taxable period in question, taxpayer deducted from gross sales the federal manufacturer’s excise tax imposed upon automobiles by 26 U.S.C. (I.R.C. 1954) § 4061. Also, it is apparent from the record that the amount of taxes collected by taxpayer from its purchasers was based upon exclusion of this excise tax from sales price.

The ultimate question for determination is whether Code Ann. § 92-3441a creates an exclusion of…