SUPERIOR TYPE, INC. v. WILLIAMS

37218, 37219, 37220.

98 Ga. App. 89 (1958)

105 S.E.2d 14

SUPERIOR TYPE, INC. v. WILLIAMS, Commissioner. LITHOPLATES, INC. v. WILLIAMS, Commissioner. SOUTHERN PHOTO PROCESS ENGRAVING COMPANY v. WILLIAMS, Commissioner.

Court of Appeals of Georgia.

Rehearing Denied July 31, 1958.


Attorney(s) appearing for the Case

Chas. L. Gowen, Gowen, Conyers, Fendig & Dickey, for plaintiffs in error.

Eugene Cook, Attorney-General, Ben F. Johnson, Jr., Hugh Gibert, Deputy Assistant Attorneys-General, Robt. H. Walling, contra.


TOWNSEND, Judge.

1. The act of 1951 (Ga. L. 1951, p. 360; Code, Ann., Ch. 92-34A) is designed to tax sales at retail. The taxable price in a retail sale must include the tangible personal property sold, including any services that are a part of the sale, valued in money. Code § 92-3403a (E). It is immaterial that it includes the fabrication of tangible personal property for consumers who furnish, directly or indirectly...

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