Court Opinion

ID: 9851756
Source: CourtListenerOpinion
Date Created: 2023-09-24 05:19:04.074729+00
Date Added: 2024-06-11T09:22:14.657903
License: Public Domain

On Motion for Rehearing.
It is pointed out on motion for rehearing that various portions of the Sales and Use Tax Act, particularly Code Ann. § 92-9953, prohibit absorption of the sales tax by the seller. However, statutes imposing taxes and providing for their collection, when designed merely for revenue purposes and not for the protection of the public, do not impliedly nullify contracts made in contravention of their provisions. Toole v. Wiregrass Development Co., 142 Ga. 57 (82 SE 514); Davis v. Boyd Co., 143 Ga. 600 (85 SE 752); Loyd v. Pollitt, 144 Ga. 91 (86 SE 233); Fletcher v. Armour Fertilizer Works, 18 Ga. App. 139 (88 SE 916); Southern Flour & Grain Co. v. Pillsbury Flour Mills Co., 29 Ga. App. 671 (116 SE 910); Alston v. New York Contract Purchase Corp., 35 Ga. App. 777 (138 SE 270); Strother v. Mutual Benefit Health & Accident Assn., 49 Ga. App. 811 (176 SE 84). Thus although there may be a penalty for absorbing the sales tax, and although the gasoline pump faces read "- cents per gallon all taxes included,” we nevertheless cannot discard the great weight of the evidence that Rogers Oil did, in fact, absorb the taxes.

Judgment adhered to.