Legal Opinion
Hawes v. National Service Industries, Inc.
Court of Appeals of Georgia
Decided April 30, 1970No. 45109, 45122PublishedCited by 4 opinions
1Opinion of the Court
Jordan, Presiding Judge.
The Commissioner relies on the original language of the Sales and Use Tax Act in respect to transactions before the approval of the amendment on February 19, 1965. This avoids any issue of conflict between the amendment and the provisions of Art. I, Sec. Ill, Par. II, of the State Constitution (Code Ann. § 2-302), prohibiting the passage of a retroactive law, or Code § 102-104, prohibiting retrospective operation of law except in specified instances.
The declared intent of § 4 of the Act in effect before February 19, 1965, is not “to levy a tax upon articles of tangible…
2Cases cited8 opinions
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Standard Oil Co. of Kentucky v. State Revenue CommissionSupreme Court of Georgia · 1934
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- NATIONAL SERVICE INDUSTRIES, INC. v. HawesSupreme Court of Georgia · 1971
- Fulton County Board of Tax Assessors v. Harmon Bros. Charter Service, Inc.Court of Appeals of Georgia · 2003
- Corning Laboratories, Inc. v. Iowa State Department of RevenueSupreme Court of Iowa · 1978
- Hawes v. National Service Industries, Inc.Court of Appeals of Georgia · 1971