CHILIVIS v. FLEMING

52040.

139 Ga. App. 295 (1976)

228 S.E.2d 178

CHILIVIS v. FLEMING.

Court of Appeals of Georgia.

Decided June 23, 1976.

Rehearing Denied July 12, 1976.


Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, Robert S. Stubbs, II, Chief Deputy Attorney General, Richard L. Chambers, Deputy Attorney General, H. Perry Michael, Senior Assistant Attorney General, David A. Runnion, Assistant Attorney General, for appellant.

William J. Cooney, for appellee.


PANNELL, Presiding Judge.

This is an appeal by the state revenue commissioner from a ruling of the Superior Court of Richmond County, holding that the Georgia Retailers' and Consumers' Sales and Use Tax Act, particularly the term "retail sale" as defined in said Act, does not apply to the sale and purchase of chances or plays in a lottery known as the numbers game, and that the sale of lottery tickets or chances to participate in the lottery are not taxable under...

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