ESI Companies, Inc. v. Fulton County

Eldridge, Judge.

ESI Companies, Inc. contracted with Fulton County for the Replacement of Security and Life Safety Systems in the Fulton County Jail (“Jail Project”) without the inclusion in the contract price for sales and use taxes, because Fulton County’s bid instructions and requirement required the tax exclusion from the bid. When ESI could not get tax exemption status for sales and use taxes and was required to pay such to the State of Georgia, it sought to recover such taxes from Fulton County by this suit. The trial court granted summary judgment to Fulton County. Finding no error, we…