Funvestment Group, LLC v. Crittenden

Summary

The Supreme Court of Georgia held that the sales-and-use-tax exemption for gross revenues generated from bona fide coin-operated amusement machines includes revenues generated through leasing those machines, not merely money inserted for play. Applying the statute's plain and ordinary meaning, the Court concluded that the lease payments were exempt and reversed the Court of Appeals. The Court also clarified that tax exemptions are construed in favor of taxability only when the exemption statute is ambiguous, while the statute here was unambiguous.