Legal Opinion
Funvestment Group, LLC v. Crittenden
Supreme Court of Georgia
Decided September 19, 2023No. S22G1247PublishedCited by 2 opinions
1Opinion of the Court
317 Ga. 288
FINAL COPY S22G1247. FUNVESTMENT GROUP, LLC v. CRITTENDEN. LAGRUA, Justice. We granted certiorari in this case to decide whether revenue generated from the lease of a bona fide coin operated amusement machine (“COAM”) qualifies as “gross revenues” exempt from taxation under OCGA § 48-8-3 (43).1 Funvestment Group, LLC (“Funvestment”), the lessee of the COAMs at issue and the owner of the location where the COAMs are available for play, argues that revenues generated from the lease of COAMs are considered “gross revenues” exempt from sales and use tax. The Court of Appeals concluded…
2Cases cited6 opinions
- TelecomUsa, Inc. v. CollinsSupreme Court of Georgia · 1990
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Georgia Dept. of Revenue v. Owens CorningSupreme Court of Georgia · 2008
- Bell v. HargroveSupreme Court of Georgia · 2021
- Gebrekidan v. City of ClarkstonSupreme Court of Georgia · 2016
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Funvestment Group, LLC v. Robyn A. Crittenden, in Her Official Capacity as Commissioner of the Georgia Department of RevenueCourt of Appeals of Georgia · 2024
- ULTRA GROUP OF COMPANIES, INC. v. DALJEET SINGHCourt of Appeals of Georgia · 2024