Georgia Dept. of Revenue v. Owens Corning

Melton, Justice.

We granted certiorari in this case to determine whether the Court of Appeals erred by holding that the 1997 version of OCGA § 48-8-3 (34) (A) clearly and unambiguously creates an exemption from taxation for machinery repair parts. See Owens Corning v. Ga. Dept. of Revenue, 285 Ga. App. 158 (645 SE2d 644) (2007). Based on the applicable standards of review, the legislative history of the statute, and the Legislature’s expressed intent that machinery repair parts not be extended a sales tax exemption prior to 2000, we find that no clear, unambiguous exemption for machinery…