1. Home
  2. Browse Decisions
  3. Ga.
  4. 125 Ga.
  5. 125 Ga. App. 28 (1971)
 

BLACKMON v. COASTAL SERVICE, INC.

46293.

125 Ga. App. 28 (1971)

186 S.E.2d 441

BLACKMON v. COASTAL SERVICE, INC.

Court of Appeals of Georgia.

Decided November 1, 1971.

Rehearing Denied November 18, 1971.

Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, Richard L. Chambers, Timothy J. Sweeney, Assistant Attorneys General, for appellant.

William T. Gerard, for appellee.

EBERHARDT, Judge.

We come again to a "tax on tax" problem. The question presented is whether the Federal and State cigarette taxes are elements of the "cost of the property sold" within the meaning of the Sales and Use Tax Act (Code Ann. § 92-3403a (E)) and hence, to the consumer purchaser, a part of the sale price. This ground has been plowed before in Undercofler v. Capital Automobile Co., 111 Ga.App. 709 (143 S.E.2d 206

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases