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MATTHEWS CONTRACTING CO. v. COLLINS

No. S94G1300.

457 S.E.2d 171 (1995)

265 Ga. 448

C.W. MATTHEWS CONTRACTING COMPANY v. Marcus E. COLLINS, Sr., Comr.

Supreme Court of Georgia.

Reconsideration Denied June 8, 1995.

Attorney(s) appearing for the Case

G. William Austin III, Rebekah G. Strickland, Kilpatrick & Cody, Atlanta, for C.W. Matthews Contracting Co.

Michael J. Bowers, Atty. Gen., David A. Runnion, Sr. Asst. Atty. Gen., Daniel M. Formby, Sr. Asst. Atty. Gen., Bruce L. Bromberg, Atlanta, for Marcus E. Collins, Sr.

Walter E. Sumner, Susan M. Pruett, James F. Grubiak, amici curiae.

SEARS, Justice.

The Georgia Code authorizes a 4 percent state sales and use tax and a 1 percent joint county and municipal sales and use tax ("local option tax") upon certain transactions.1 The taxpayer in this case, C.W. Matthews Contracting Company ("Matthews"), purchased certain equipment in Cobb County and paid the state sales and use tax there. Later, Matthews used the equipment in other Georgia counties. The issue before us is whether...

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