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COLONIAL STORES, INC. v. UNDERCOFLER

23855.

223 Ga. 105 (1967)

153 S.E.2d 549

COLONIAL STORES, INC. v. UNDERCOFLER, Commissioner.

Supreme Court of Georgia.

February 9, 1967.

Denied February 23, 1967.

Attorney(s) appearing for the Case

Kilpatrick, Cody, Rogers, McClatchey & Regenstein, George B. Haley, Jr., G. Kimbrough Taylor, Jr., for appellant.

Arthur K. Bolton, Attorney General, Louis F. McDonald, William L. Harper, Assistant Attorneys General, for appellee.

GRICE, Justice.

The issue here is whether purchases for the purpose of resale, within the meaning of the Retailers' and Consumers' Sales and Use Tax Act (Ga. L. 1951, p. 360, as amended), occurred when the taxpayer purchased premium merchandise to be used to redeem trading stamps issued to its customers in connection with sales of items in its supermarkets.

This issue arose when the taxpayer, Colonial Stores, Inc., filed a petition in the Superior Court of...

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