Legal Opinion
NATIONAL SERVICE INDUSTRIES, INC. v. Hawes
Supreme Court of Georgia
Decided January 8, 1971No. 25990PublishedCited by 5 opinions
1Opinion of the Court
Mobley, Presiding Justice.
Certiorari was granted to review the decision of the Court of Appeals in Hawes v. National Service Industries, 121 Ga. App. 775 (175 SE2d 34), because of a statement in Division 3 of the opinion which this court felt might be misleading.
The decision dealt with the exclusion from the sales and use tax which was in effect prior to February 19, 1965. See Ga. L. 1951, pp. 360, 370, §4. This provision excluded from the operation of the tax, "articles of tangible personal property imported into this State or produced or manufactured in this State for export, the repairing…
2Cases cited2 opinions
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- Hawes v. National Service Industries, Inc.Court of Appeals of Georgia · 1970
3Cited by5 opinions
- Orkin Exterminating Co. v. BlackmonSupreme Court of Georgia · 1972
- Corning Laboratories, Inc. v. Iowa State Department of RevenueSupreme Court of Iowa · 1978
- Inglett & Stubbs International, Ltd. v. RileyCourt of Appeals of Georgia · 2016
- Hawes v. National Service Industries, Inc.Court of Appeals of Georgia · 1971
- Inglett & Stubbs International, Ltd. v. Lynnette T. Riley, Commissioner of Georgia Department of RevenueCourt of Appeals of Georgia · 2016