Chilivis v. Fleming

Pannell, Presiding Judge.

This is an appeal by the state revenue commissioner from a ruling of the Superior Court of Richmond County, holding that the Georgia Retailers’ and Consumers’ Sales and Use Tax Act, particularly the term "retail sale” as defined in said Act, does not apply to the sale and purchase of chances or plays in a lottery known as the numbers game, and that the sale of lottery tickets or chances to participate in the lottery are not taxable under the Act. Error is enumerated upon the grant of summary judgment to the taxpayer and the denial of the commissioner’s motion for…