State of Georgia v. Dyson
Court of Appeals of Georgia
1Opinion of the CourtNichols, J.
Both parties state in their briefs in this court that the issue is whether or not the property sold, with the exception of the franchise and the rights-of-way, was tangible personal property, the sale of which is subject to the sales tax. No point is made as to whether or not the State may proceed to collect the sales tax from a purchaser, and this question will not be passed upon.
The Georgia Retailers’ and Consumers’ Sales and Use Tax Act imposes a tax -at the rate of 3% of the sales price of each item or article of tangible personal property sold at retail in this State (Code, Ann. Supp., §…
Also in this document: Concurrence.
2Cases cited6 opinions
- Wolff v. SampsonSupreme Court of Georgia · 1905
- Jackson v. CrutchfieldSupreme Court of Georgia · 1937
- Holland Furnace Co. v. LoweSupreme Court of Georgia · 1931
- Consolidated Warehouse Co. v. SmithCourt of Appeals of Georgia · 1937
- Stewart County v. HollowayCourt of Appeals of Georgia · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Manderson & Associates, Inc. v. GoreCourt of Appeals of Georgia · 1989
- Market Street Railway Co. v. Calalifornia State Board of EqualizationCalifornia Court of Appeal · 1955
- Market St. Ry. Co. v. Cal. St. Bd. Equal.California Court of Appeal · 1955
- Magnolia Petroleum Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1958
- Trust Co. Bank of Middle Georgia, N.A. v. Huckabee Auto Co. (In Re Huckabee Auto Co.)United States Bankruptcy Court, M.D. Georgia · 1986
3 more not listed; retrieve them via the Exa API.