CW MATTHEWS CONTRACTING COMPANY, INC. v. Collins

Blackburn, Judge.

We granted the discretionary application of C. W. Matthews Contracting Company, Inc. (“Matthews”), to determine whether OCGA § 50-17-29 (e) prohibits the imposition of local option, Metropolitan Atlanta Rapid Transit Authority (“MARTA”), and special county sales taxes on contractors as a result of the performance of a contract, work, or services for the State of Georgia.

Matthews, a Georgia corporation engaged in highway and bridge construction, contracted with the Georgia Department of Transportation (“GDOT”) for the construction of various highway projects from November 1,…