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 
Attachment: Click here to download the decision. 
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.