C. W. Matthews Contracting Co. v. Collins

Sears, Justice.

The Georgia Code authorizes a four percent state sales and use tax and a one percent joint county and municipal sales and use tax (“local option tax”) upon certain transactions.1 The taxpayer in this case, C. W. Matthews Contracting Company (“Matthews”), purchased certain equipment in Cobb County and paid the state sales and use tax there. Later,. Matthews used the equipment in other Georgia counties. The issue before us is whether OCGA § 48-8-82 prohibits the State Revenue Commissioner from assessing a local option tax on Matthews’s use of the equipment in other counties,…