UNDERCOFLER v. WHITEWAY NEON AD, INC.

42132.

114 Ga. App. 644 (1966)

152 S.E.2d 616

UNDERCOFLER, Commissioner v. WHITEWAY NEON AD, INC.

Court of Appeals of Georgia.

Decided September 28, 1966.

Rehearing Denied November 21, 1966.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Louis F. McDonald, Assistant Attorney General, for appellant.

Troutman, Sams, Schroder & Lockerman, Henry B. Troutman, Jr., for appellee.


FRANKUM, Judge.

1. "Every lessee or rentee of tangible personal property in this State shall be liable for a tax thereon at the rate of three per cent. of the gross lease or rental charge therefor. Said tax shall be paid by the lessee or rentee to his lessor or rentor, and said lessor or rentor, as a dealer under this Chapter, shall remit same to the State Revenue Commissioner, .. . Every lessor or rentor of tangible personal property in this State shall be a dealer...

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