Murray Bakery Products, Inc. v. Board of Tax Assessors of Richmond County, Georgia

Gregory, Justice.

This case involves the question of whether inventory items used to package cookies manufactured by the taxpayer are exempt from ad valorem taxation under the freeport exemption, OCGA § 48-5-48.2.

The taxpayer, Murray Bakery Products (Murray), manufactures cookies in Richmond County, Georgia. It filed an inventory tax return seeking to exempt from ad valorem taxation, pursuant to OCGA § 48-5-48.2, the plastic trays, cellophane, caddies, cartons, cases, tapes, labels and liners it uses to package its cookies. The Richmond County Board of Tax Assessors denied the exemption.…