Legal Opinion
Amoena Corporation v. Strickland
Supreme Court of Georgia
Decided November 6, 1981No. 37929PublishedCited by 7 opinions
1Opinion of the Court
Marshall, Justice.
The appellant taxpayer applied to the appellee State Revenue Commissioner for a certificate of exemption on molds used by the appellant in the manufacture of certain prosthetic devices. It is the taxpayer’s position that these molds qualify for a exemption from sales and use taxation, because they constitute “machinery” within the meaning of § 91A-4503 (hh) (2) of the Georgia Sales and Use Tax Act. Code Ann. § 91A-4503 (hh) (2) (Ga. L. 1978, pp. 309, 613; as amended). The commissioner denied the taxpayer’s application for a certificate of exemption, on the ground that the…
2Cases cited10 opinions
- Collins v. StateSupreme Court of Georgia · 1977
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Gulf Oil Corp. v. PhiladelphiaSupreme Court of Pennsylvania · 1947
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
- State v. Cherokee Brick & Tile Co.Court of Appeals of Georgia · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Inland Paperboard & Packaging, Inc. v. Georgia Department of RevenueCourt of Appeals of Georgia · 2005
- TOLSON Et Al. v. SISTRUNK Et Al.Court of Appeals of Georgia · 2015
- Blank v. CollinsSupreme Court of Georgia · 1990
- Lovett Sports, Inc. v. Atlantic Exhibit Services, Inc.Court of Appeals of Georgia · 1986
2 more not listed; retrieve them via the Exa API.