MACON MACHINE SHOP, INC. v. HAWES

43695.

118 Ga. App. 280 (1968)

163 S.E.2d 440

MACON MACHINE SHOP, INC. v. HAWES, Commissioner.

Court of Appeals of Georgia.

Decided September 3, 1968.


Attorney(s) appearing for the Case

Jones, Cork, Miller & Benton, Charles M. Cork, Jr., James M. Thomas, for appellant.

Arthur K. Bolton, Attorney General, William L. Harper, Melvin E. Thompson, Jr., Assistant Attorneys General, for appellee.


DEEN, Judge.

Under Code Ann. § 92-3408a a certificate that the property is purchased for resale relieves the seller of the necessity of collecting the otherwise applicable tax. "If a purchaser who gives a certificate makes any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business, the use shall be deemed a retail sale by the purchaser as of the time the property is first used by...

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