Supreme Court of Georgia May 15, 1995, S94G1300 (C. W. Matthews Contracting Co. v. Collins)

Sears, Justice.

The Georgia Code authorizes a four percent state sales and use tax and a one percent joint county and municipal sales and use tax (“local option tax”) upon certain transactions.1 The taxpayer in this case, C. W. Matthews Contracting Company (“Matthews”), purchased certain equipment in Cobb County and paid the state sales and use tax there. Later,.