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BLACKMON v. COBB CTY.-MARIETTA WATER AUTH.

46996.

126 Ga. App. 459 (1972)

191 S.E.2d 128

BLACKMON v. COBB COUNTY-MARIETTA WATER AUTHORITY.

Court of Appeals of Georgia.

Decided June 14, 1972.

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.

Henderson, Kaley & Thurmond, J. Douglas Henderson, for appellee.

EBERHARDT, Presiding Judge.

1. The taxpayer did not, during the periods involved, enjoy an exemption from the payment of the sales and use taxes.1

Section 2 (a) of the Sales and Use Tax Act (Code Ann. § 92-3402a) imposes the tax upon "every purchaser of tangible personal property at retail" and when the tax has not been paid to the seller by the purchaser, the purchaser...

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