NIMMER v. STRICKLAND

33841, 33842, 33843.

242 Ga. 430 (1978)

249 S.E.2d 233

NIMMER v. STRICKLAND. DIXON FORD TRACTOR COMPANY v. STRICKLAND (two cases).

Supreme Court of Georgia.

Decided October 25, 1978.


Attorney(s) appearing for the Case

W. P. Strickland, Jr., for appellants.

Arthur K. Bolton, Attorney General, James C. Pratt, Assistant Attorney General, for appellee.


HALL, Justice.

1. In Chilivis v. Dixon, 234 Ga. 703 (217 S.E.2d 283) (1975), this court decided that portable crop drying units (tobacco barns) are not farm equipment exclusively used in the harvesting of crops and are, therefore, not exempt from the Georgia sales tax. Code Ann. § 92-3403a (c) (2) (v). Appellants in these three cases are sellers of portable tobacco barns and now argue...

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