C. W. Matthews Contracting Co. v. Collins

Cooper, Judge.

Appellant, a construction and paving contractor, regularly contracts with the State Department of Transportation to work on highway projects. During the period of November 1988 through November 1991, appellant paid in connection with its work for the State approximately $350,000 in local option, MARTA and special county sales taxes, three types of local sales taxes which are collected by the State Department of Revenue (“the Department”) for the use and benefit of local governments. See, e.g., OCGA § 48-8-87. Relying on OCGA § 50-17-29 (e), appellant filed a claim with the…