The Georgia Court of Appeals ruled that building materials were taxable when an electrical contractor purchased and stored the materials in Georgia before shipping and using them in Afghanistan.
The Court explained that contractors are consumers of building materials - not resellers. Purchases by consumers are taxable, but purchases by resellers are exempt. It does not matter whether the materials would be used out-of-state.
Because building materials purchased and stored in Georgia are taxable, the fact that the contractor ultimately used the materials out-of-state did not matter.