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C. W. MATTHEWS CONTRACTING v. COLLINS

S94G1300.

265 Ga. 448 (1995)

C. W. MATTHEWS CONTRACTING COMPANY v. COLLINS.

Supreme Court of Georgia.

Reconsideration Denied June 8, 1995.

Attorney(s) appearing for the Case

Kilpatrick & Cody, G. William Austin III, Rebekah G. Strickland, for appellant.

Michael J. Bowers, Attorney General, David A. Runnion, Daniel M. Formby, Senior Assistant Attorneys General, Bruce L. Bromberg, for appellee.

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

SEARS, Justice.

The Georgia Code authorizes a four percent state sales and use tax and a one 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...

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