Carling Brewing Co. v. Blackmon

Evans, Judge.

John A. Blackmon, as State Revenue Commissioner, issued an assessment against Carling Brewing Company, Inc., for an alleged use tax on advertising materials purchased and used by it over a three year period. The taxpayer appealed to the Superior Court of Fulton County. The appeal concerns itself with the tax on materials delivered to the Atlanta plant for subsequent use by distributors doing business in states other than Georgia. Tax was paid on such advertising materials used in the state.

The taxpayer contends it is a manufacturer and seller of malt beverages to retail sellers,…