STRICKLAND v. SPERRY RAND CORP.

37876.

248 Ga. 535 (1981)

285 S.E.2d 1

STRICKLAND v. SPERRY RAND CORPORATION.

Supreme Court of Georgia.

Decided November 24, 1981.


Attorney(s) appearing for the Case

Michael J. Bowers, Attorney General, David A. Runnion, Assistant Attorney General, for appellant.

Sutherland, Asbill & Brennan, Michael D. Jones, Charles T. Lester, Jr., for appellee.


CLARKE, Justice.

The issue in this sales and use tax assessment case is whether the terms "gross lease or rental charge" and "gross lease or rental proceeds" as set forth in Code Ann. § 92-3402a (c) include separately stated charges in a lease agreement for monthly maintenance. The trial court concluded that the maintenance charges in question were not taxable as part of the gross lease charge. We granted the commissioner's application to appeal and now affirm...

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