Georgia Motor Trucking Association v. Georgia Department of Revenue

Summary

The court held that the constitutional phrase "motor fuel taxes" refers to per-gallon taxes imposed on motor-fuel distributors, not generally applicable local sales and use taxes imposed on retail motor-fuel sales. Because the challenged taxes were outside the constitutional automatic-appropriation provision, the defendants had no duty to dedicate their proceeds to roads and bridges, and the complaint was properly dismissed. The court also held that the plaintiffs' mandamus claims were not barred by sovereign immunity, although they failed on the merits.