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C. W. MATTHEWS CONTRACTING COMPANY, INC. v. COLLINS

A94A1062.

214 Ga. App. 532 (1994)

C. W. MATTHEWS CONTRACTING COMPANY, INC. v. COLLINS et al.

Court of Appeals of Georgia.

Reconsideration Denied August 29, 1994.

Attorney(s) appearing for the Case

Schreeder, Wheeler & Flint, David H. Flint, Laura R. Champion, for appellant.

Michael J. Bowers, Attorney General, Daniel M. Formby, David A. Runnion, Senior Assistant Attorneys General, for appellees.

BLACKBURN, Judge.

We granted the discretionary application of C. W. Matthews Contracting Company, Inc. ("Matthews"), to determine whether OCGA § 50-17-29 (e) prohibits the imposition of local option, Metropolitan Atlanta Rapid Transit Authority ("MARTA"), and special county sales taxes on contractors as a result of the performance of a contract, work, or services for the State of Georgia.

Matthews, a Georgia corporation engaged in highway and bridge construction...

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