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FUNVESTMENT GROUP, LLC v. CRITTENDEN

S22G1247.

893 S.E.2d 60 (2023)

FUNVESTMENT GROUP, LLC, v. Robyn A. CRITTENDEN, in Her Official Capacity as Commissioner of the Georgia Department of Revenue.

Supreme Court of Georgia.

Decided: September 19, 2023.

Attorney(s) appearing for the Case

Thomas Leland Walker , Paul Oliver , General Counsel, Les A. Schneider , Wimberly Lawson Steckel Schneider & Stine, P.C., 3400 Peachtree Road, N.E., Suite 400, Lenox Towers, Atlanta, Georgia 30326-1107, for Appellant.

Christopher Scott Anulewicz , Bradley Arant Boult Cummings LLP, 1230 Peachtree Street NE, Atlanta, Georgia 30309, Joshua Barrett Belinfante , Robbins Alloy Belinfante Littlefield LLC, 500 14th Street, NW, Atlanta, Georgia 30318, Patrick N. Silloway , Attorney General, James Mitchell Fucetola, IV , Balch & Bingham, LLP, 30 Ivan Allen Jr. Boulevard, NW, Suite 700, Atlanta, Georgia 30308, for Amicus Appellant.

Julie Adams Jacobs , Assistant Attorney General, Ross Warren Bergethon , Deputy Solicitor-General, Logan B. Winkles , Senior Assistant Attorney General, Ronald Joseph Stay, Jr. , Assistant Attorney General, Christopher M. Carr , Attorney General, Melody Chapman , Assistant Attorney General, Stephen John Petrany ; Solicitor-General, Department of Law, 40 Capitol Square, S.W., Atlanta, Georgia 30334, Paul Richard Draper , Assistant Attorney General, Georgia Department of Law, 40 Capitol Square SW, Atlanta, Georgia 30334, for Appellee.

We granted certiorari in this case to decide whether revenue generated from the lease of a bona fide coin operated amusement machine ("COAM") qualifies as "gross revenues" exempt from taxation under OCGA § 48-8-3 (43).1 Funvestment Group, LLC ("Funvestment"), the lessee of the COAMs at issue and...

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