CIBA Vision Corp. v. Jackson

Pope, Presiding Judge.

CIBA Vision Corporation, a Delaware corporation, manufactures contact lenses in Georgia and also warehouses in Georgia ophthalmic drugs that were purchased out of state. As a part of its marketing strategy, CIBA gives away free samples of these items to licensed dis pensers throughout the world. CIBA paid Georgia sales and use tax on these transactions from 1992 to 1996 (the “Refund Period”) totaling $2,558,234. In 1998, CIBA requested a refund contending that distribution of free samples is exempt from the tax. The trial court granted summary judgment in favor of the…