Legal Opinion
L. M. Berry & Co. v. Blackmon
Court of Appeals of Georgia
Decided June 15, 1973No. 48205PublishedCited by 2 opinions
1Opinion of the Court
Stolz, Judge.
The issue raised by this taxpayer’s appeal from the affirmance of an assessment by the State Revenue Commissioner, is whether purchases for the purpose of resale, within the meaning of the Retailers’ and Consumers’ Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended; Code Ann. Ch. 92-34A), occurred when the non-resident taxpayer purchased telephone directories from non-resident printers for delivery by the printers within this state pursuant to the taxpayer’s contracts with certain telephone companies in Georgia.
The taxpayer, Berry, is engaged in the business of procuring by…
2Cases cited13 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
- Payne v. PonderSupreme Court of Georgia · 1913
- American Sugar Refining Co. v. McGheeSupreme Court of Georgia · 1895
- Craig-Tourial Leather Co. v. ReynoldsCourt of Appeals of Georgia · 1952
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3Cited by2 opinions
- L. M. Berry & Co. v. BlackmonSupreme Court of Georgia · 1974
- L. M. Berry & Co. v. BlackmonSupreme Court of Georgia · 1974