Rich's, Inc. v. Blackmon

Clark, Judge.

The issue is: "Under the Georgia Retailers’ and Consumers’ Sales and Use Tax Act, does the 'sales price’ or 'cost price’ paid by the purchaser to the seller include amounts incurred by the seller for transportation of property prior to consummation of the sale?” That is the general query posed by the Attorney General’s brief for the State Revenue Commissioner. Able adversary counsel for the appellant representing one of our nation’s greatest mercantile establishments, state the question specifically as follows: "Is the Georgia Sales and Use Tax, imposed by Section 2 of the Act…