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ADRIAN HOUSING CORP. v. COLLINS

40908.

253 Ga. 263 (1984)

319 S.E.2d 852

ADRIAN HOUSING CORPORATION v. COLLINS et al.

Supreme Court of Georgia.

Decided September 6, 1984.

Attorney(s) appearing for the Case

Hurt, Richardson, Garner, Todd & Cadenhead, William L. Harper, Tory L. Shanholtzer, Jane C. Barwick, for appellant.

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

HILL, Chief Justice.

The appeal in this case is from a trial court order granting summary judgment to Marcus E. Collins, Sr., Revenue Commissioner, and against Adrian Housing Corporation, finding Adrian liable for sales taxes on the full sales price of its prefabricated modular homes. Adrian appeals.1

Adrian was incorporated in 1962 and began fabricating modular homes and relocatable classrooms, a business in which it continues...

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