UNDERCOFLER v. COLONIAL STORES, INC.

42272.

114 Ga. App. 466 (1966)

151 S.E.2d 794

UNDERCOFLER, Commissioner v. COLONIAL STORES, INC.

Court of Appeals of Georgia.

Decided September 28, 1966.

Rehearing Denied October 13, 1966.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, William L. Harper, Louis F. McDonald, Assistant Attorneys General, for appellant.

Kilpatrick, Cody, Rogers, McClatchey & Regenstein, George B. Haley, Jr., G. Kimbrough Taylor, Jr., for appellee.


EBERHARDT, Judge.

1. Taxpayer in its brief poses the ultimate question for decision as whether or not the Sales and Use Tax Act (Ga. L. 1951, p. 360 as amended; Code Ann. Ch. 92-34A) authorizes the imposition of two taxes on a single sale or transaction. We do not reach this question because it does not appear that two taxes are imposed on a single sale or transaction.

Assuming for purposes of this division of the opinion that a taxable "sale" occurred...

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