Court Opinion

ID: 9588730
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:37:35.871576+00
Date Added: 2024-06-11T18:01:00.154634
License: Public Domain

Weltner, Justice,
dissenting.
“Gross receipts factor. . . . For the purposes of this subparagraph, receipts shall be deemed to have been derived from business done within this state only if the receipts are received from products shipped to customers in this state or products delivered within this state to customers.” OCGA § 48-7-31 (d) (2) (C) (Code Ann. § 91A-3611). Without question, the products here were “delivered within this state to customers.” Accordingly, the receipts at issue are “derived from business done within this state.”
I am authorized to state that Chief Justice Hill and Justice Bell concur in this dissent.