Legal Opinion
Collins v. Prince Street Technologies Ltd.
Court of Appeals of Georgia
Decided February 13, 1996No. A95A1864PublishedCited by 2 opinions
1Opinion of the Court
Blackburn, Judge.
The issue in this case is, are a manufacturer’s carpet samples subject to sales and use tax or are they exempt from such tax pursuant to OCGA § 48-8-39 (b). The trial court entered summary judgment for the manufacturer, determining that the use of the samples was not taxable, and Collins appeals therefrom. While the trial court erred in determining that the use of the samples was not taxable, we affirm summary judgment for appellee for the reasons herein outlined.
Prince Street Technologies Ltd. (“Prince”) is a Georgia corporation in the business of manufacturing commercial…
2Cases cited5 opinions
- Lau's Corp., Inc. v. HaskinsSupreme Court of Georgia · 1991
- MALAGA Management Co. v. John Deere Co.Court of Appeals of Georgia · 1993
- Johnson v. Housing Authority of AtlantaCourt of Appeals of Georgia · 1991
- Rielli v. StateCourt of Appeals of Georgia · 1985
- Strickland v. W. E. Ross & Sons, Inc.Supreme Court of Georgia · 1983
3Cited by2 opinions
- North Fulton Medical Center, Inc. v. StephensonSupreme Court of Georgia · 1998
- CIBA Vision Corp. v. JacksonCourt of Appeals of Georgia · 2001