Court Opinion

ID: 9576014
Source: CourtListenerOpinion
Date Created: 2023-08-21 21:19:46.789027+00
Date Added: 2024-06-11T12:55:13.182492
License: Public Domain

*651Quillian, Judge,
dissenting.
I dissent from Division 2 of the majority opinion.
After a careful study of the many pages of briefs and the record in the case sub judice, I feel that there is one simple issue that controls. This issue is whether the sales and use tax exemption for the rental of motion picture film (Code Ann. § 92-3402a (c); Ga. L. 1951, pp. 360, 362; 1960, pp. 153, 154; 1967, p. 284), should apply to the rental of videotape. In my opinion for tax purposes, videotape performs the same function as motion picture film and is but another form thereof. Therefore, it comes within the tax exemption.
I would affirm the judgment of the trial court.