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Lawskills.com Georgia Caselaw
ATLANTA HUNTER-JUMPER CLASSIC, INC. v. BLACKMON.
46556.
EBERHARDT, Judge.
Sales tax. Fulton Superior Court. Before Judge Tanksley.
Nor does the fact that the Commissioner of Internal Revenue has granted to appellant a tax-exempt status as a charitable organization require a different result here. Appellant urges that the holding of the horse show for which the admissions were paid or the contributions made did not render appellant a "place of amusement, sports or entertainment" so as to render the tax applicable under the Sales and Use Tax Act. We do not agree. Surely a horse show is an event of sports or of entertainment, and the fact that it was held by or sponsored by a charitable organization does not relieve it from the payment of the tax. It may well be that the contribution portion of the admission is deductible under some other provision of tax laws, but we find nothing in the Sales and Use Tax Act authorizing it.
Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, Richard L. Chambers, Timothy J. Sweeney, Assistant Attorneys General, for appellee.
Alston, Miller & Gaines, Francis Shackelford, B. Harvey Hill, Jr., for appellant.
ARGUED SEPTEMBER 20, 1971 -- DECIDED NOVEMBER 5, 1971 -- REHEARING DENIED NOVEMBER 18, 1971 -- CERT. APPLIED FOR.
Friday May 22 15:31 EDT


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