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ESI COMPANIES, INC. v. FULTON COUNTY

No. A04A2151.

609 S.E.2d 126 (2004)

271 Ga.App. 181

ESI COMPANIES, INC. v. FULTON COUNTY.

Court of Appeals of Georgia.

December 30, 2004.

Attorney(s) appearing for the Case

Hendrick, Phillips, Salzman & Flatt, Martin Salzman, Andrew McBride, Bart Reed, Atlanta, for Appellant.

Nicolle Holt, Robert Martin, John Ayoub, Atlanta, for Appellee.

ELDRIDGE, Judge.

ESI Companies, Inc. contracted with Fulton County for the Replacement of Security and Life Safety Systems in the Fulton County Jail ("Jail Project") without the inclusion in the contract price for sales and use taxes, because Fulton County's bid instructions and requirement required the tax exclusion from the bid. When ESI could not get tax exemption status for sales and use taxes and was required to pay such to the State of Georgia, it sought to...

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