Tax Court

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... Read More

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... Read More

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... Read More

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... Read More