Legal Opinion
Eimco BSP Services Co. v. Chilivis
Supreme Court of Georgia
Decided April 4, 1978No. 33111PublishedCited by 5 opinions
1Opinion of the Court
Marshall, Justice.
jThe appellant Eimco, a foreign corporation, furnishes and installs municipal and industrial pollution control equipment. Eimco subcontracted in July of 1972, September of 1973, and July of 1974 to furnish and install sewerage sludge incinerators into the sewerage systems in Savannah and DeKalb County, and filtering media into the sewerage system in Athens. These construction projects are referred to by the parties as the Savannah project, the Snapfinger project, and the Athens project, respectively.
Eimco failed to remit to the state any sales or use taxes on this pollution…
2Cases cited4 opinions
- Collins v. StateSupreme Court of Georgia · 1977
- Atlanta Americana Motor Hotel Corp. v. UndercoflerSupreme Court of Georgia · 1966
- Blackmon v. Georgia Independent Oilmen's Ass'nCourt of Appeals of Georgia · 1973
- Blackmon v. Premium Oil Stations, Inc.Court of Appeals of Georgia · 1973
3Cited by5 opinions
- Sawnee Electrical Membership Corp. v. Georgia Department of RevenueSupreme Court of Georgia · 2005
- James B. Beam Distilling Co. v. StateSupreme Court of Georgia · 1993
- Indian River Construction Co. v. Beloit Passavant Corp.Supreme Court of Georgia · 1978
- James B. Beam Distilling Co. v. StateSupreme Court of Georgia · 1993
- Uber Technologies, Inc. v. Frank M. O'connell, in His Official Capacity as Revenue Commissioner of the State of GeorgiaCourt of Appeals of Georgia · 2025