BLACKMON v. COASTAL SERVICE, INC.

27012.

229 Ga. 471 (1972)

192 S.E.2d 372

BLACKMON v. COASTAL SERVICE, INC.

Supreme Court of Georgia.

Decided September 12, 1972.

Rehearing Denied September 25, 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.

William T. Gerard, for appellee.

Alston, Miller & Gaines, Oscar N. Persons, Heyman & Sizemore, William H. Major, Ralph G. McCallum, Jr., Louis C. Parker, III, amicus curiae.


UNDERCOFLER, Justice.

We granted the writ of certiorari in this case to review the judgment of the Court of Appeals (125 Ga.App. 28 (186 S.E.2d 441)), on the question of whether the State cigarette tax imposed by Ga. L. 1955, p. 268 as amended (Code Ann. § 92-2201 et seq.) is an element of the "cost of the property sold" and is, therefore, included in "gross sales" and "sales price...

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