Court of Appeals upholds Tax Tribunal decision on sales tax liability.

Topic: Tax Court, Decided by Judge Beaudrot 
Docket Number: 1340253 , Decision Date: 2015-02-11 
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Attachment: Click here to download the decision on appeal. 

The Georgia Court of Appeals upheld the decision of the Georgia Tax Tribunal, concurring with Judge Beaudrot’s holding that a government contractor that purchased materials within Georgia was a retail consumer, and therefore liable for sales tax on the materials.

Voluntary payment doctrine does not apply to tax indebtedness.

Topic: Tax Court, Decided by Judge Howells 
Docket Number: 1013267 , Decision Date: 2010-02-23 
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Attachment: Click here to download the decision on appeal. 

The Georgia Supreme Court reversed and remanded the decision of the Superior Court, which had determined that settlement with one responsible party for unpaid taxes precludes collecting from a second responsible party under the voluntary payment doctrine.  The Supreme Court held that the voluntary payment [..] Read More..

All responsible parties liable to pay back taxes.

Topic: Tax Court, Decided by Judge Beaudrot 
Docket Number: ****** , Decision Date: 2013-05-30 
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Judge Beaudrot affirmed the decision of the Department of Revenue to issue an Official Assessment and Demand for Payment for failure to pay outstanding sales and use tax liabilities.  Petitioner is co-founder of a company and owns a minority share.  He is responsible for managing [..] Read More..

Taxes assessed but penalties denied for purchase of vehicle believed to be in liquidation.

Topic: Tax Court, Decided by Judge Beaudrot 
Docket Number: ****** , Decision Date: 2013-05-30 
Attachment: Click here to download the decision. 

Petitioner appealed a Notice of Proposed Assessment for Sales and Use Tax issued by the Department of Revenue.  A casual sale exemption applies where a company in liquidation sells personal property used in the operation of its business.  Believing a landscaping company to be in [..] Read More..