Chilivis v. Dixon

Ingram, Justice.

Code Ann. § 92-3403a C (2) (v) provides that, ". . . equipment used exclusively in harvesting... crops...,” is not subject to the Georgia Sales and Use Tax Act, as amended, under the conditions provided in the statute. The Court of Appeals, in Blackmon v. Dixon, 134 Ga. App. 184 (213 SE2d 513), held that portable tobacco barns purchased by the appellee were exempt from the sales tax because they were used in curing tobacco and curing is an essential part of the harvesting process. We granted certiorari and reverse.

The revenue commissioner and the taxpayer come armed with…