Turner Communications Corp. v. Chilivis

Nichols, Chief Justice.

This case is here on a grant of writ of certiorari to the Court of Appeals which reversed the lower court by finding that video-taped programs which are leased by television stations for use in television programming are subject to sales tax under the Georgia Retailer’s and Consumer’s Sales and Use Tax Act. Popular television shows were encoded upon the video tapes and broadcast over the appellant’s television station. The lease of these tapes was only for limited use, and the rentals varied according to the particular program. The leases varied greatly in the…