Strickland v. W. E. Ross & Sons, Inc.

Smith, Justice.

This is a tax case interpreting OCGA § 48-8-39 (Code Ann. § 91A-4508). The question is whether one who sells at retail a small portion of industrial materials he has otherwise produced or manufactured for his own use will be subject to a sales or use tax on the fair market value of those materials he uses himself. The trial court found that such a person was not within the category of taxpayer described in the statute. We affirm.

Ross is a Georgia asphalt paving contractor and the major portion of its work is paving public highways for the state. For the purpose of fulfilling…