BLACKBURN, Judge.
The issue in this case is, are a manufacturer's carpet samples subject to sales and use tax or are they exempt from such tax pursuant to OCGA § 48-8-39(b). The trial court entered summary judgment for the manufacturer, determining that the use of the samples was not taxable, and Collins appeals therefrom. While the trial court erred in determining that the use of the samples was not taxable, we affirm summary judgment for appellee for the reasons...
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