Tax Hearing Decisions
The General Statutes provide taxpayers with the right to contest the actions of the Department of Revenue if they do not agree with a proposed assessment or a denied refund. See Appeals Process for a summary of the appeals process. Effective January 1, 2008, a taxpayer whose objections are not resolved through Departmental review will proceed to a contested tax case hearing before an administrative law judge at the Office of Administrative Hearings. Prior to January 1, 2008, taxpayers’ appeals of proposed assessments or denials of refund were heard by the Department’s Hearings Officer in administrative tax hearings.
Pursuant to G.S. 105-256(a)(9), the Department is required to publish final decisions in contested tax cases, with identifying taxpayer information redacted. The Department previously published the Secretary’s final decisions in administrative tax hearings.
The table below lists the docket number of a hearing decision, the date of the decision, the tax involved, and the issue. Decisions are separated into two sections: Contested Tax Cases and Administrative Tax Hearings. Within each section the decisions are listed by tax type. Click on the docket number to access that decision. For questions about a decision, contact the taxing division that administers the tax at issue in the hearing. The telephone numbers for the divisions are listed on the Departmental Directory.
Contested Tax Cases
Corporate Income and Franchise Tax
| Docket Number |
Date Decided |
Issue |
| 09 REV 5669 |
4/21/11 |
Was the capital gain that Petitioner recognized from the 2004 sale of its minority limited partnership interest in [LP 1] apportionable income or nonapportionable income under G.S. 105-130.4? |
| 08 REV 2665 |
1/22/10 |
(1) Whether income from the disposition of United States bonds that Petitioner purchased at a market discount is deductible for purposes of North Carolina corporate income tax where market discount is the difference between the amount received by Petitioner upon the disposition of such investment, exclusive of any coupon interest, and the amount Petitioner actually paid for the bond.
(2) Whether interest that accrued during the period beginning in July 2002 and ending on May 16, 2006 on the assessment of North Carolina corporate income tax on Petitioner’s 2001 market discount income is properly assessed. |
Estate Tax
| Docket Number |
Date Decided |
Issue |
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Gift Tax
| Docket Number |
Date Decided |
Issue |
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Individual
Income Tax
| Docket Number |
Date Decided |
Issue |
| 09 REV 05218 |
9/27/11 |
Whether Petitioner Harrison’s receipt of the $450,000.00 from the Company in the 2007 tax year constitutes taxable income under North Carolina law when the federal authorities seized the $450,000.00 which had been placed in Petitioner’s personal money market account in that same year prior to Petitioner signing a Settlement Agreement in March 2008 in which he consented to forfeit all but $10,000.00 of the funds in said account. |
| 10 REV 3212 |
2/8/11 |
Whether Respondent correctly assessed Petitioners for additional individual income tax due for the year 2006, plus applicable interest, when Petitioners failed to file an application for the credit claimed on their 2006 individual income tax return under former N.C. Gen. Stat. § 105-163.011(b) by September 15, 2006 as required by former N.C. Gen. Stat. § 105-163.011(c). |
| 09 REV 6570 – 09 REV 6573 |
12/15/10 |
(1)Whether the North Carolina Revenue Laws authorize individual shareholders of an S Corporation to claim deductions under N.C. Gen. Stat. § 105-134.6(b)(17) on their North Carolina individual tax returns for additional first year depreciation previously added back by a C Corporation on its C corporation income tax returns under N.C. Gen. Stat. § 105-130.5(a)(15).
(2)Whether the Notices of Final Determination issued to Petitioners on October 12, 2009 were issued in error. |
10 REV 3634 |
10/19/10 |
Whether the taxpayer was a legal resident of North Carolina during tax years 2006, 2007, and 2008. |
Motor Fuels
Tax
| Docket Number |
Date Decided |
Issue |
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Privilege and Excise Taxes
| Docket Number |
Date Decided |
Issue |
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Sales and Use
Tax
| Docket Number |
Date Decided |
Issue |
| 11 REV 13094 |
9/18/12 |
Whether Petitioner has satisfied his burden of demonstrating that the Department improperly assessed him as a “responsible person” of Old North State Hospitality, LLC (“Old North State”) for the North Carolina sales and use tax of Old North State for the period 1 July 2009 through 30 November 2009. |
| 10 REV 04058 |
5/16/12 |
Whether Respondent substantially prejudiced Petitioner's rights, exceeded its authority or jurisdiction, acted erroneously, failed to use proper procedure, acted arbitrarily or capriciously, or failed to act as required by law or rule by issuing Notices of Assessment against Petitioner to hold Petitioner personally and individually liable under N.C. Gen. Stat. §105-242.2 for the sales and use taxes, and withholding taxes owed by Vin, Inc., a now defunct North Carolina corporation? |
| 09 REV 05695 |
11/4/11 |
Whether Petitioner's purchase of Disputed Property to which title is transferred to the U.S. Government pursuant to the terms of contracts containing Federal Acquisition Regulations (FARs) title passage provisions is a sale for resale in the regular course of business which rebuts the presumptions that use tax is due and that the use tax assessment is correct. |
| 09 REV 4211 |
1/13/11 |
Whether a North Carolina retailer (Taxpayer), that contracts with third-party banks to extend credit to its customers in the form of private label credit cards (PLCCs), meets the statutory provisions of N.C. Gen. Stat. § 105-164.13(15) when:
- the PLCC accounts are owned by the third-party banks,
- the third-party banks paid Taxpayer for the purchase price of each PLCC transaction, including the requisite sales tax and any applicable service fee, without regard to whether the customer ultimately defaulted, and
- worthless PLCC accounts were charged off for federal income tax purposes by the third-party banks.
|
| 09 REV 1582 |
8/10/10 |
Whether the still and video ultrasonic imagery purchased by consumers was tangible personal property subject to North Carolina sales tax. |
| 08 REV 2880 |
2/23/10 |
Whether Petitioner is entitled to offset its use tax liability on parts and supplies purchased and used to fulfill its obligations under optional maintenance contracts with sales tax it erroneously collected from its customers as a percentage of the total amount charged for its optional maintenance contracts. |
| 09 REV 4433 |
2/3/10 |
Whether a taxpayer is liable for North Carolina use taxes as a result of the out-of-state purchase of two sports vehicles. |
| 08 REV 2563 |
1/14/10 |
(1) Whether Petitioner’s service charges are subject to sales tax under the definition of sales price in N.C. Gen. Stat. § 105-164.3(37)(a).
(2) Whether the exemption for tips under N.C. Gen. Stat. § 105-164.13A applies. |
| 09 REV 0020 |
1/14/10 |
(1) Whether Petitioner’s sales of stone products, which it purchased, cut, and installed in its customers’ houses, were “retail sales” subject to sales tax.
(2) If so, did Petitioner meet the burden of overcoming the statutory presumption in favor of sales tax liability? |
| 08 REV 2915 |
9/8/09 |
Whether Petitioner, [Taxpayer], can claim refunds of sales and use tax where another governmental entity, [NC County], issued the checks to the private construction companies who built four schools in [NC County]. |
Unauthorized Substance Tax
| Docket Number |
Date Decided |
Issue |
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Withholding
Tax
| Docket Number |
Date Decided |
Issue |
| 10 REV 04058 |
5/16/12 |
Whether Respondent substantially prejudiced Petitioner's rights, exceeded its authority or jurisdiction, acted erroneously, failed to use proper procedure, acted arbitrarily or capriciously, or failed to act as required by law or rule by issuing Notices of Assessment against Petitioner to hold Petitioner personally and individually liable under N.C. Gen. Stat. §105-242.2 for the sales and use taxes, and withholding taxes owed by Vin, Inc., a now defunct North Carolina corporation? |
| 11 REV 02148 |
12/8/2011 |
Whether Aides who perform in-home care duties under the auspices of Petitioner are "employees" subject to North Carolina withholding taxes? |
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Administrative Tax Hearings
Corporate Income and Franchise Tax
| Docket Number |
Date Decided |
Issue |
2007-28 |
9/14/07 |
1) Whether Taxpayer’s investment in (a limited liability company) ("LLC"), which is taxed as a partnership for federal income tax purposes, produces apportionable business income under the North Carolina General Statutes.
2) Whether Taxpayer’s capital, its affiliated indebtedness and its accumulated retained earnings should be subject to North Carolina Franchise Tax. |
2006-111 |
4/19/07 |
"Whether $(several) million received by Taxpayer from a lawsuit settlement with (third party 1) is business income within the meaning of G.S. 105-130.4(a)(1), as it existed during the year at issue." |
2006-287 |
1/11/07 |
Whether the adjustments to deny tax credits, to increase the apportionment factor, and to make an addition to federal taxable income for taxes based on or measured by net income were lawful and proper? |
| 2006-217 |
12/18/06 |
Whether Taxpayer’s primary business was an eligible business type within the meaning of G.S. § 105-129.4(a) so as to be entitled to the tax credit for creating jobs and the tax credit for investing in machinery and equipment as provided by Article 3A. |
| 2004-108 |
11/19/04 |
Whether certain furniture and fixtures used
in a Taxpayer's business qualify as machinery and equipment
for purposes of the tax credit for investing in machinery and
equipment in G.S. 105-129.9. |
| 2002-3 |
11/14/02 |
Whether gain reported on a federal return as
a result of an IRC § 338 election can be deducted from
State taxable income and the character of the gain as business
or nonbusiness income. |
| 2001-550 |
7/1/04 |
Whether two out-of-state companies that license
their intangibles for use in North Carolina to either affiliated
companies or to third-party franchises were "doing business"
in North Carolina, whether these companies were excluded corporations,
and whether the penalties as imposed by the Department on these
companies were lawful and proper. |
| 2001-294 |
8/22/02 |
Eligibility of a research and development
facility for the Article 3A credit for investing in machinery
and equipment. |
| 2001-289 |
12/21/01 |
Whether a corporation that is organized
as a non-profit corporation but whose activities inure to the
benefit of a for-profit corporation is exempt from corporate
income and franchise tax. |
2000-5
(Issue III) |
11/19/01 |
Taxpayer's claim that N.C. can't constitutionally
tax the gain on the sale of two of Taxpayer's out-of-state divisions
and Taxpayer's refusal to comply with the Secretary's order. |
| 2000-5 |
12/29/00 |
Use of apportionment formula rejected by Tax
Review Board and classification of gain from the sale of a division
as business or non-business income. |
| 97-990 |
9/19/00 |
Doing business in N.C. by an out-of-state trademark
holding company, and whether a trademark holding company is
an excluded corporation. |
Estate Tax
| Docket Number |
Date Decided |
Issue |
| 2003-231 |
12/15/03 |
Whether the proposed assessment for additional
estate tax is lawful and proper. |
| 2002-365 |
10/9/02 |
Failure to file and failure to pay
penalties imposed for late estate tax return. |
| 2002-296 |
9/10/02 |
Failure to file and failure to pay
penalties imposed for late estate tax return. |
Gift Tax
| Docket Number |
Date Decided |
Issue |
2005-234 |
10/09/06 |
Whether taxpayer made taxable gifts by transferring to daughter, 99% interest in six parcels of real property, each of which was subject to a “reserved special power of appointment.” |
| 2006-63 |
9/21/06 |
Whether taxpayer transferred property to
brother for less than adequate and full consideration and whether
the fair market value of the property should be reduced by
any mortgages. |
| 2004-340 |
11/19/04 |
Whether the assessment of penalties proposed
against Donor for the taxable year 2002 are lawful and proper? |
| 2003-565 |
8/11/04 |
Whether the gift of real property by Donors
is properly divided between Son and Daughter-In-Law. |
| 2003-381 |
1/30/04 |
Whether the transfers of three properties were
gifts to both son and daughter-in-law or to son only. |
| 2003-73 |
6/13/03 |
Whether the value of the gift was properly determined. |
| 2001-607 |
2/14/02 |
Whether an overpayment that cannot be refunded
because the statute of limitations has expired can be credited
to a subsequent liability. |
| 2001-502 |
1/14/02 |
Whether interest is payable by a taxpayer when
the Department issues an erroneous refund, discovers the error,
and then assesses the taxpayer for the amount refunded in error
plus interest. |
| 2001-68 |
5/15/01 |
Whether a transfer of real property by one brother
to another was a gift or a transfer in trust. |
| 2000-422 |
12/12/00 |
Qualified Personal Residence Trust. |
| 2000-418 |
12/11/00 |
Whether the $10,000 annual exclusion applies
to future interest and whether a step-parent is a class A donee. |
Individual Income Tax
| Docket Number |
Date Decided |
Issue |
2007-101 |
12/6/07 |
Losses from dog breeding/showing disallowed/not for profit. |
2007-199 |
12/5/07 |
Business loans by husband considered equity investment. Debt not worthless. Wife not entitled to deduction for business use of home. |
2007-181 |
12/5/07 |
Taxpayers failed to substantiate itemized deductions and expenses claimed on Schedule C. Schedule C is not for profit. |
2007-164 |
11/7/07 |
Whether or not bonus depreciation previously added back on a corporate income tax return may be deducted on an individual income tax return. |
2007-88 |
10/31/07 |
Penalties. |
2007-87 |
8/15/07 |
Failure to file North Carolina return. |
2006-332 |
8/8/07 |
Whether or not individuals other than federal employees are subject to income tax. |
2006-314 |
7/20/07 |
Whether taxpayers were entitled to a net economic loss. |
2006-316 |
6/11/07 |
Whether the taxpayer was a resident of NC for income tax purposes, and whether the alimony she received during the tax years in question was taxable. |
2006-324 |
5/18/07 |
Whether the Department of Revenue has the authority to correct a federal return. |
2006-315 |
4/30/07 |
Whether taxpayer was required to file a North Carolina return to report wages earned during the taxable year. |
2006-225 |
12/20/06 |
Whether Secretary of Revenue was required to notify Taxpayer of requirement to file a return. |
2006-242 |
1/8/07 |
Never established that she is a taxpayer and to presume so violates 5th amendment. |
2006-299 |
3/12/07 |
Whether the proposed assessment for additional income tax was lawful and proper. |
2006-268 |
2/7/07 |
Whether Taxpayer was entitled to charitable contributions claimed. |
2006-254 |
1/25/07 |
Whether Taxpayer is a citizen of the United States. |
| 2006-3 |
5/16/06 |
Whether Taxpayer is an employee that engaged in a revenue taxable activity. |
| 2006-24 |
4/21/06 |
Whether Taxpayer is required to be notified by the Secretary of Revenue that he is liable for State income tax. |
| 2006-279 |
1/9/07 |
Whether there was an error in computing additions to taxable income. |
| 2006-2 |
6/26/06 |
Whether credit amounts exceeding $50,000 on
qualified business investments can be carried over to succeeding
tax years. |
| 2005-403 |
6/8/06 |
Whether taxpayer timely filed an application
for tax credit for qualified business investment. |
| 2005-370 |
9/7/06 |
Whether taxpayers were entitled to deductions
for charitable contributions and business expenses in excess
of the amounts allowed by the Department. |
| 2005-200 |
9/7/06 |
Whether taxpayers were entitled to charitable
contributions claimed on their return. |
| 2004-510 |
6/7/05 |
Taxpayer, a North Carolina resident, did not
file a North Carolina return even though he had wages taxable
to North Carolina. An assessment was based upon the best information
available. No North Carolina tax was withheld; therefore, the
Taxpayer is subject to the 50% penalty for the amount not properly
withheld. |
| 2002-689 |
9/07/06 |
Whether taxpayers were entitled to deductions
for nonbusiness itemized deductions in excess of the amounts
allowed by the Department and whether Husband was entitled
to deductions for employee business expenses and self-employment
related expenses in excess of the amounts allowed by the Department. |
| 2004-439 |
3/07/05 |
Whether the adjustments disallowing itemized
deductions, rental loss, and tax credits for the taxable year
were proper. Wife argues that she was not a part-year resident
of NC in 2000 and a nonresident for entire year of 2001. However,
the facts show that she was a NC resident for both years. |
| 2004-362 |
1/5/05 |
Whether the proposed assessment for additional
income tax was lawful and proper. |
| 2004-276 |
12/8/04 |
Whether the assessments for additional tax,
penalties, and interest were lawful and proper. |
| 2004-232 |
9/22/04 |
Whether Taxpayer correctly claimed deduction
for intangibles tax refund. |
| 2004-231 |
7/30/04 |
Whether the Taxpayer has income, whether income
is limited to corporate profits, and whether the payment of
income tax is voluntary. |
| 2004-200 |
12/14/04 |
Whether the denial of a refund for the taxable
year 1999 was lawful and proper. |
| 2004-109 |
9/1/04 |
Whether claim for a refund was timely made. |
| 2004-80 |
10/4/04 |
Whether the denial of a refund of an overpayment
of tax on a return not received by the Department within three
years of the due date was lawful and proper. |
| 2004-62(B) |
7/12/04 |
Whether the proposed assessment for additional
income tax was lawful and proper. |
| 2004-62(A) |
7/12/04 |
Whether the proposed assessment for additional
income tax was lawful and proper. |
| 2003-555 |
5/14/04 |
Is Taxpayer entitled to business expenses in
excess of the amounts allowed by the Department? |
| 2003-554 |
7/12/04 |
Whether the proposed assessments for additional
income tax were lawful and proper. |
| 2003-413 |
2/17/04 |
Frivolous Return |
| 2003-355 |
2/17/04 |
Whether the proposed assessments disallowing
the tax credit for premiums paid for long term care insurance
is lawful and proper. |
| 2003-327 |
11/20/03 |
Whether the proposed assessments for additional
income tax were lawful and proper. |
| 2003-318 |
11/15/03 |
Whether the taxpayers were residents of North
Carolina for income tax purposes during the entire tax years
in question, and whether the proposed assessments for additional
tax, penalties and interest were lawful and proper. |
| 2003-271 |
11/4/03 |
Frivolous return. |
| 2003-220 |
8/14/03 |
Whether the taxpayer was a resident of North
Carolina for income tax purposes, and whether the proposed assessments
for additional income tax were lawful and proper. |
| 2003-76 |
5/14/03 |
Whether the taxpayer was engaged in a farming
activity for profit. |
| 2002-705 |
5/7/03 |
Whether the taxpayer has income, whether income
is limited to corporate profits, and whether the payment of
income tax is voluntary. |
| 2002-689 |
5/15/03 |
Whether taxpayer adequately substantiated business
expenses, and whether taxpayer was entitled to away from home
expenses. |
| 2002-558 |
2/18/03 |
Whether the indirect audit method used by auditor
was flawed. |
| 2002-526 |
11/25/02 |
Whether "stay-on-pay" is severance wages. |
| 2002-397 |
10/8/02 |
Whether wages are income and whether the State
can assess a taxpayer when the IRS has not made a final determination. |
| 2002-364 |
1/27/03 |
Whether taxpayer adequately substantiated deductions
and expenses, and whether taxpayer had a loss from rental property. |
| 2002-309 |
7/19/02 |
Whether a "stay bonus" is deductible as severance
wages under G.S. 105-134.6(6)(11). |
| 2002-228 |
8/29/02 |
Whether compensation for labor is income, whether
payment of income tax is voluntary, and whether taxpayer's
return
was subject to the frivolous return penalty. |
| 2002-209 |
7/31/02 |
Whether income is taxable if it is from a source
not listed in specific Internal Revenue Code regulations. |
| 2002-208 |
7/31/02 |
Whether wages are income, whether payment of
tax is voluntary, and whether the income tax is an unconstitutional
delegation by the General Assembly of its taxing power. |
| 2002-159 |
7/2/02 |
Whether income from sources within the U.S. is
taxable. |
| 2002-137 |
7/17/02 |
Whether the income tax violates the U.S. Constitution
and applies only to government employees and government granted
privileges, and whether the assessments were timely issued. |
| 2002-101 |
6/25/02 |
Whether wages are income, whether payment of
the income tax is voluntary, and whether the Department can
determine a taxpayer's federal taxable income. |
| 2002-29 |
5/3/02 |
Burden of proof when taxpayer does not produce
records, and effect of Department's failure to schedule hearing
within 90 days of request. |
| 2001-664 |
2/15/02 |
Whether the state income tax violates Article
V, Section 2(1) of the N.C. Constitution, and whether wages
are income. |
| 2001-608 |
6/18/02 |
Whether wages are income and state's authority
to impose income tax. |
| 2001-555 |
12/10/01 |
Whether wages are considered income. |
| 2001-545 |
12/6/01 |
How to allocate federal deductions of a resident
and a nonresident between spouses when one spouse is a nonresident
with no N.C. income and the spouses filed a joint federal return. |
| 2001-461 |
1/24/02 |
Application of estimated tax payments made by
a partnership to the tax liabilities of the partners. |
| 2001-285 |
8/28/01 |
Determination of N.C. taxable income for a part-year
resident and the effect of not scheduling a hearing within the
statutory timeline. |
| 2001-219 |
5/24/02 |
Deductions for employee business expenses and
charitable contributions. |
| 2001-218 |
7/9/01 |
Disallowance of deduction for mortgage interest
on state return when interest was included as itemized deduction
on federal return. |
| 2001-217 |
4/9/01 |
Whether interest can be waived. |
| 2001-216 |
5/1/01 |
Set-off of income tax refund. |
| 2001-84 |
5/3/01 |
Taxation of pension income from a state other
than N.C. |
| 2001-69 |
12/6/01 |
Whether wages are considered income. |
| 2001-24 |
5/3/01 |
Whether wages and salaries are income. |
| 2001-20 |
5/22/01 |
Various issues concerning the State's authority
to impose a tax on wage income. |
| 2000-524 |
6/5/01 |
Whether the Bailey retirement settlement extinguished
the State's liability for tax paid on government retirement
benefits for tax years 1992 through 1997. |
| 2000-420 |
7/9/01 |
State's authority to tax wage income of a self-proclaimed
"sovereign citizen of the North Carolina Republic." |
| 2000-376 |
10/24/00 |
Whether interest can be waived on income tax
assessment. |
| 2000-371 |
10/9/00 |
Application of late payment penalty. |
| 2000-370 |
11/27/00 |
Department's authority to make assessments based
on federal information or otherwise and whether wages are income. |
| 2000-343 |
9/18/00 |
Application of late payment penalty. |
| 2000-340 |
12/11/00 |
Whether wages and pensions are income and whether
a return is required. |
| 2000-136 |
1/6/03 |
Whether indirect audit method was reasonable. |
| 99-351 |
7/30/01 |
Taxation of Income received by an enrolled member
of a federally recognized Indian Tribe. |
Motor Fuels
Tax
| Docket Number |
Date Decided |
Issue |
| 2006-153 |
3/30/07 |
Whether the Division properly calculated Taxpayer's operational
miles, fuel consumption, and miles per gallon for its qualified over the road
and special mobile equipment fleets and whether, under certain circumstances, it
is acceptable to determine mileage information by grouping vehicle miles according
to vehicle type and use. |
| 2004-402 |
10/26/04 |
Whether the civil penalty assessments against
Taxpayer for refusing to allow Division investigators to take
a fuel sample and for the unlawful use of dyed diesel fuel
in a licensed vehicle were proper. |
| 2004-313 |
12/8/04 |
Whether the Division properly assessed Taxpayer
for refunds paid on claims for tax paid (undyed) kerosene presumably
sold for nonhighway use where it was shown that Taxpayer failed
to comply with the requirements of G.S. 105-449.105A for monthly
refunds. |
| 2004-312 |
11/23/04 |
Whether the use of dyed (nontaxpaid) diesel
fuel in Taxpayer’s licensed vehicle on the public highway
is unlawful, subjecting it a civil penalty assessment. |
| 2004-309 |
11/22/04 |
Whether the Division properly assessed Taxpayer
for refunds of motor fuel taxes previously paid for alleged
off road use of tax paid fuel in Tax Years 2000, 2001 and 2002,
when Taxpayer failed to supply verifiable records documenting
claimed nonhighway use. |
| 2004-308 |
12/17/04 |
Whether the use of dyed (nontaxpaid) diesel
fuel in Taxpayer’s licensed vehicle on the public highway
is unlawful, subjecting it a civil penalty assessment. |
| 2004-278 |
10/8/04 |
Whether the Division properly assessed Taxpayer
for refunds of motor fuel taxes previously paid for alleged
off road use of tax paid fuel when Taxpayer failed to supply
verifiable records documenting claimed nonhighway use. |
| 2004-271 |
10/8/04 |
Whether the civil penalty assessments against
Taxpayer for the unlawful use and dispensing of dyed diesel
fuel in its licensed highway vehicles were proper. |
| 2004-270 |
10/8/04 |
Whether the civil penalty assessment against
Taxpayer for the unlawful use and dispensing of dyed diesel
fuel in a licensed highway vehicle was proper and whether the
Division properly calculated the Taxpayer's fuel consumption. |
| 2004-103 |
11/19/04 |
Whether the Division properly calculated Taxpayer's
operational miles and fuel consumption resulting in the proposed
International Fuel Tax Agreement (IFTA) assessment for tax
and interest |
| 2004-50 |
6/9/04 |
Whether the use of dyed (nontaxpaid) diesel
fuel in Taxpayer’s licensed vehicle on the public highway
is unlawful, subjecting it a civil penalty assessment. |
| 2004-49 |
6/9/04 |
Whether the use of dyed (nontaxpaid) diesel
fuel in Taxpayer’s licensed vehicles are unlawful, subjecting
it to civil penalty assessments. |
| 2004-18 |
5/17/04 |
Whether the Division properly assessed Taxpayer
for refunds paid on claims for taxpaid (undyed) kerosene presumably
sold for nonhighway use where it was shown that taxpayer failed
to comply with the requirements of G.S. 105-449.105A for monthly
refunds. |
| 2003-427 |
1/28/04 |
Whether, in the absence of records, the Division
properly calculated the Taxpayer's bulk fuel consumption. |
| 2003-426 |
1/28/04 |
Whether the Secretary should refund previously
paid civil penalties assessed against taxpayer for the unlawful
use of dyed diesel fuel in three (3) of its licensed vehicles. |
| 2003-418 |
3/12/04 |
Whether the Division properly denied the refund
claim brought by the Taxpayer for taxes paid on motor fuel allegedly
used off road. |
| 2003-414 |
3/1/04 |
Whether the Division properly assessed Taxpayer
for refunds paid on claims for taxpaid (undyed) kerosene presumably
sold for nonhighway use where it was shown that the Taxpayer
failed to comply with requirements for monthly refunds. |
| 2003-300 |
10/6/04 |
Whether the civil penalty assessments against
Taxpayer for the unlawful use of dyed diesel fuel were proper. |
| 2003-301 |
1/29/04 |
Whether the Taxpayer is subject to the civil
penalty assessment for the use of dyed (nontaxpaid) diesel
fuel
in his licensed vehicle on the public highway; and whether
the Division properly calculated the Taxpayer's nonhighway
fuel
consumption resulting in the proposed assessment for tax, penalty,
and interest. |
| 2003-298 |
1/13/04 |
Whether the Taxpayer is subject to the civil
penalty assessment for the use of dyed (nontaxpaid) diesel
fuel
in his licensed vehicle on the public highway; and whether
the Division properly calculated the Taxpayer's nonhighway
fuel
consumption resulting in the proposed assessment for tax, penalty,
and interest. |
| 2003-297 |
12/15/03 |
Whether the Secretary should refund previously
paid civil penalties assessed against taxpayer for the unlawful
dispensing and use of dyed diesel fuel in its licensed vehicles,
and whether, in the absence of withdrawal records or other
verifiable
information, coupled with taxpayer's documented misuse of nontaxpaid
fuel, the Division properly calculated taxpayer's special
fuels
tax liability pursuant to G.S. 105-449.87(b). |
| 2003-294 |
5/12/04 |
Whether Taxpayer's use of dyed (nontaxpaid) diesel
fuel in its licensed vehicles is unlawful pursuant to G.G. 105-449.117,
subjecting him to two (2) $1,000,000.00 civil penalty assessments
issued May 14, 2003. |
| 2003-293 |
1/30/04 |
Whether the Taxpayer is subject to two civil
penalty assessments for the use of dyed (nontaxpaid) diesel
fuel in his licensed vehicles on the public highway; and whether
the Division properly calculated the Taxpayer's nonhighway
fuel
consumption resulting in the proposed assessment for tax, penalty
, and interest. |
| 2003-265 |
7/31/03 |
Whether the Secretary should cancel taxpayer/licensee's
motor fuels distributor's license for failure to obtain a
replacement
surety bond. |
| 2003-263 |
9/15/03 |
Whether the Secretary should refund civil penalties
assessed against taxpayer for transporting motor fuel without
a shipping document (bill of lading) required by G.S. 105-449.115. |
| 2003-194 |
10/25/04 |
Whether the Division properly assessed Taxpayer
penalties for failure to obtain a motor fuels transporter's
license and to file monthly informational returns. |
| 2003-181 |
11/17/03 |
Whether, in the absence of sufficient verifiable
records, the Division properly calculated taxpayer’s operational
miles and fuel consumption based upon the best information
available to determine taxpayer's International Fuel Tax Agreement
(IFTA)
assessment for tax, penalty, and interest. |
| 2003-175 |
7/29/03 |
Whether the Secretary should refund the $1,500.00
civil penalty assessment issued against taxpayer pursuant to
G.S. 105-449.115 for delivering motor fuel to a destination
state other than that shown on the shipping document. |
| 2003-174 |
10/21/03 |
Whether the civil penalty of $1,000.00 assessed
against taxpayer pursuant to G.S. 105-449.118A for refusing
to allow Division investigators to take a fuel sample was proper,
and whether the civil penalty of $1,000.00 assessed against
taxpayer pursuant to G.S. 105-449.117 for the unlawful use of
dyed (nontaxpaid) diesel fuel was proper. |
| 2003-102 |
11/5/03 |
Whether taxpayer's use of dyed (nontaxpaid)
diesel fuel in a licensed vehicle with mounted fertilizer
spreading
equipment is allowed under section 4082 of the Code, and is
therefore lawful pursuant to G.S. 105-449.117, and whether
the
Division properly calculated taxpayer's operational miles,
fuel purchases, and fuel consumption and correctly determined
the
proposed assessment of tax, penalty, and interest. |
| 2003-101 |
6/27/03 |
Application of dyed diesel penalty when laboratory
analysis indicates evidence of non-highway dyed fuel in a highway
vehicle. |
| 2003-15 |
9/23/03 |
Whether the Division, using taxpayer's own International
Registration Plan (IRP) reports in the absence of other sufficiently
verifiable records, properly calculated taxpayer's operational
miles and fuel consumption resulting in the proposed International
Fuel Tax Agreement (IFTA) assessment of tax, penalty, and interest. |
| 2003-14 |
5/5/03 |
Whether, in the absence of sufficient verifiable
information, taxpayer's operational miles, fuel purchases,
and
consumption were properly calculated to determine motor fuel
taxes due. |
| 2003-13 |
8/20/03 |
Whether, in the absence of sufficient verifiable
records, the Division properly calculated Taxpayer's operational
miles and fuel consumption of its fleet resulting in the proposed
International Fuel Tax Agreement (IFTA) assessment of tax,
penalty,
and interest. |
| 2002-702 |
1/28/03 |
Whether the Secretary should cancel Licensee's
distributor's license for failure to obtain a replacement
bond
as required by the State Revenue Act. |
| 2002-666 |
2/12/03 |
Whether, in the absence of required records,
taxpayer's operational miles, fuel purchases and consumption
were properly calculated to determine motor fuel taxes due. |
| 2002-485 |
1/7/03 |
Whether, in the absence of sufficient verifiable
information, taxpayer's operational miles, fuel purchases
and
consumption were properly calculated to determine motor fuel
taxes due. |
| 2002-138 |
7/25/02 |
The Taxpayer's miles driven and miles per gallon. |
| 2001-420 |
2/14/02 |
Applicable miles-per-gallon factor when taxpayer
has incomplete records. |
| 2001-223 |
11/14/01 |
Whether the miles-per-gallon factor was calculated
correctly. |
Privilege and Excise Taxes
| Docket Number |
Date Decided |
Issue |
| 2006-25 |
11/6/06 |
Whether the disallowance of the 2% discount as the result of late payment of cigarette tax for the month of September 2005 was lawful and proper. |
| 2001-573 |
4/4/02 |
Whether the installment paper privilege
tax applies to paper that is purchased from an out-of-state
dealer and is secured by a lien on personal property located
in N.C. |
Sales and Use
Tax
| Docket Number |
Date Decided |
Issue |
2007-42 |
12/28/07 |
(1) Whether the Taxpayer is president of the Corporation.
(2) Whether as president of the Corporation, the Taxpayer is a responsible officer and, therefore, liable for the unpaid sales taxes of the Corporation. |
2007-161 |
12/11/07 |
(1) Whether the Taxpayer’s rentals of tents, equipment, inflatable attractions, popcorn machines and cotton candy machines to customers are subject to sales tax.
(2) Whether delivery charges associated with the rental of the Taxpayer’s tangible personal property are subject to sales tax.
(3) Whether if the Taxpayer’s employees deliver, set up and maintain tangible personal property such as inflatable attractions for customers this is considered equipment furnished with an operator. |
2007-108 |
10/15/07 |
(1) Whether sales of used articles taken in trade by the Taxpayer are subject to North Carolina sales tax?
(2) Whether the Taxpayer kept acceptable shipping documentation to support exempt retail sales of boats and accessories made and delivered to customers out-of-state. |
2007-70 |
9/6/07 |
(1) Whether the Taxpayer maintained shipping documentation adequate to exempt retail sales of boats and other tangible personal property made and delivered to customers out-of-state.
(2) Whether the Taxpayer’s sales of used boats and motors taken in trade are subject to North Carolina sales tax.
(3) Whether the Department is barred from assessing the Taxpayer the additional tax as a result of erroneous verbal advice rendered by an employee of the Department of Revenue. |
2007-69 |
9/6/07 |
(1) Whether the Taxpayer maintained shipping documentation adequate to exempt retail sales of boats and other tangible personal property made and delivered to customers out-of-state.
(2) Whether the Taxpayer’s sales of used boats and motors taken in trade are subject to North Carolina sales tax.
(3) Whether the Department is barred from assessing the Taxpayer the additional tax as a result of erroneous verbal advice rendered by an employee of the Department of Revenue. |
2007-13 |
6/7/07 |
Whether the bakery items the Taxpayer prepares and then sells in its thrift stores are sales of prepared food subject to the general State rate and applicable local rate of sales or use tax. |
2007-12 |
6/7/07 |
Whether the bakery items the Taxpayer prepares and then sells in its thrift stores are sales of prepared food subject to the general State rate and applicable local rate of sales or use tax. |
2006-298 |
8/28/07 |
Whether the fees charged by the Taxpayer for the design consultation, selection, and preparation are considered part of the sales price of the tangible personal property the Taxpayer sold to the same customers and subject to sales and use tax. |
2007-41 |
6/26/07 |
Whether the Taxpayer owed use tax on its rentals of chairs, tables, tents and other equipment that it used in preparing and serving catered meals that were marked up and charged as a line item on the invoice given to its customers. |
2007-14 |
6/26/07 |
(1) Whether the Taxpayer was liable for sales tax on the sales price of its optional maintenance agreements.
(2) Whether the Taxpayer owed use tax on the cost of the parts, supplies and materials used to fulfill its optional maintenance agreements. |
2007-1 |
6/12/07 |
(1) Whether prepared food, soft drinks and non-food items are subject to the general State and local rate of tax during the audit period.
(2) Whether the assessment is correct and properly proposed to be assessed against the Taxpayer based on the best information available.
(3) Whether the fact that the Department did not notify the Taxpayer that the rate of tax remitted through their sales and use tax returns on prepared foods and soft drinks was incorrect prevents the Department from assessing the tax. |
2006-154 |
4/9/07 |
Whether the Taxpayer is a manufacturer or a contract manufacturer entitled to the 1% State rate of tax with a maximum tax of $80.00 per article on its purchases of mill machinery, mill machinery parts and accessories. |
2006-255 |
3/5/07 |
(1) Whether the Taxpayer’s retail sales of seed and fertilizer after February 1, 2002 to customers who are not classified as farmers making purchases for agricultural purposes are subject to sales tax; and
(2) Whether the fact that the Taxpayer may not have received notification of the statutory change in application of tax to sales of seed and fertilizer absolves the Taxpayer of any failure to collect and remit tax on sales of these items. |
2005-134 |
3/15/06 |
Whether the Taxpayer is one of the types of nonprofit entities listed in N.C. Gen. Stat. § 105-164.14(b) and, therefore, eligible to receive semiannual refunds of the sales and use taxes paid on direct purchases of tangible personal property for use in carrying on charitable operations. |
2005-209 |
3/6/06 |
(1) Whether tangible personal property purchased by the Taxpayer for storage, use or consumption in this State is subject to use tax; and
(2) Whether the machinery purchased by the Taxpayer and used in its sand pits is subject to the 1% preferential rate of State tax, $80.00 maximum tax per article, or subject to the general State and applicable local sales and use tax. |
| 2006-243 |
1/11/07 |
(1) Whether the Taxpayer purchased non-taxable advertising services or tangible personal property in the form of printed advertising material for distribution in this State which are subject to use tax on its cost price.
(2) Whether the charge for postage on the printed advertising material is considered a part of the “sales price” of the printed advertising material distributed to donees in North Carolina taxable. |
| 2006-218 |
1/10/07 |
Whether the Department of Revenue properly assessed sales tax where the Taxpayer delivered goods to customers in the State or lacked documentation of delivery outside of the State. |
| 2006-177 |
1/16/07 |
(1) Whether the Taxpayer was engaged in business as a retailer in North Carolina during the audit period.
(2) Whether the Taxpayer’s retail sales of tangible personal property installed in customers’ homes during the audit period were subject to North Carolina sales and use tax. |
| 2006-147 |
2/7/07 |
Whether the Taxpayer, as a managing member of the LLC, is a responsible officer and, therefore, liable for the unpaid sales taxes of the LLC. |
| 2006-145 |
11/7/06 |
Whether the Taxpayer, as a managing member of the LLC, is a responsible officer and, therefore, liable for the unpaid sales taxes of the LLC. |
| 2006-216 |
12/6/06 |
Whether the tire disposal fee the Taxpayer charged customers to cover the expense of disposing of their old tires when they bought new tires a part of the sales price of the new tires and subject to tax. |
| 2006-178 |
11/3/06 |
Whether the general rate of State and local sales or use tax, or the 1% preferential rate of State tax, with a maximum tax of $80.00 per article, applies to a screener purchased by the Taxpayer and used to screen the sand it extracted. This could also apply to sand pit operators, quarries or screeners. |
| 2006-114 |
8/24/06 |
Whether the Taxpayer is a manufacturer subject
to the preferential 1% rate of State tax with a maximum tax
of $80.00 per article on purchases of equipment used to fabricate
gutters, cornices and downspouts used in fulfilling its performance
contracts and whether the Department is barred from assessing
the additional tax due as a result of erroneous verbal advice
rendered by an employee of the Department of Revenue. |
| 2005-416 |
7/24/06 |
Whether Taxpayer is a manufacturer making retail
sales of cabinet doors, glass frames, and cabinet drawer fronts
to contractors and other cabinet companies for use and whether
the Department is barred from assessing additional tax due
based on advice rendered by an employee of the Department. |
| 2005-372 |
1/6/06 |
Whether a member of the armed services in a
foreign country war zone owes use tax on purchases made outside
North Carolina and shipped to the purchaser’s home in
North Carolina. |
| 2005-208 |
12/8/05 |
Whether Taxpayer’s sales and use tax assessment
is properly proposed based on the best information available. |
| 2005-145 |
9/12/05 |
Whether Taxpayer owes State sales tax where
sales contract was entered into within the State for tangible
personal property and the property was moved to the buyers’ home
in another state and whether the contractors who moved the
tangible personal property from the State of North Carolina
to another state were agents for Taxpayer. |
| 2005-75 |
10/26/05 |
Whether Taxpayer is engaged in business and
liable for collecting and remitting sales or use tax on sales
of tangible personal property to purchasers in North Carolina. |
| 2005-52 |
6/8/05 |
Whether an optional maintenance agreement, where
parts and materials are transferred as a condition of the agreement,
subject to sales tax. |
| 2004-417 |
2/22/05 |
Whether the Taxpayer is liable for collecting
and remitting sales or use tax on sales of solo mailings of
printed materials to purchasers in North Carolina and whether
the Taxpayer is liable for the assessment of use tax on its
purchases of direct mail advertising materials from its out-of-state
franchisor. |
| 2004-361 |
10/4/04 |
Whether the rental charges for equipment to
a construction company used in the performance of a contract
with a non-profit organization are subject to sales tax. |
| 2004-360 |
3/7/05 |
Whether the Department properly assessed the
Taxpayer for the sales tax liability of the corporation for
which he was the responsible corporate officer. |
| 2004-359 |
3/7/05 |
Whether the Department properly assessed the
Taxpayer for the sales tax liability of the corporation for
which he was the responsible corporate officer. |
| 2004-350 |
12/21/04 |
Whether the Department is estopped from assessing
the additional tax due as a result of erroneous verbal advice
rendered by an employee of the Department of Revenue. |
| 2004-348 |
5/18/05 |
Whether the wedding videos are taxable retail
sales of tangible personal property or nontaxable services;
whether “sitting fee” and “overtime charges” in
connection with sales of photographs, portraits, picture albums,
and video tapes are included as part of the taxable “sales
price” of tangible personal property; and whether the
Taxpayer is liable for sales tax on “unaccounted for
income” based on the presumption that the gross receipts
of a retailer are deemed taxable unless the contrary is established
by proper records. |
| 2004-304 |
9/13/04 |
Whether photographs, supplies, transparencies,
and negatives are subject to sales and use tax when purchased
by the Taxpayer from a vendor and delivered to third party
printers for the production of printed brochures or advertising
material then sold by the Taxpayer. |
| 2004-303 |
9/13/04 |
Whether photographs, supplies, transparencies,
and negatives are subject to sales and use tax when purchased
by the Taxpayer from a vendor and delivered to third party
printers for the production of printed brochures or advertising
material then sold by the Taxpayer. |
| 2004-260 |
7/14/05 |
Whether the Taxpayer purchased printed advertising
material from its franchisor for “storage, use, or consumption” subject
to North Carolina use tax. |
| 2004-220 |
10/4/04 |
Whether the fees the Taxpayer paid to its out-of-state
printer for the printing and delivery of advertising circulars
are subject to use tax. |
| 2004-199 |
9/1/04 |
Whether the Taxpayer is making sales of tangible
personal property subject to sales tax or rendering a nontaxable
service of videotaping and photographing weddings. |
| 2004-68 |
10/20/04 |
Whether the audit method used by the Department
is correct and whether the fraud penalty has been properly
assessed. |
| 2003-553 |
7/29/04 |
Whether sales tax the Taxpayer collected from
its customers on the portion of the materials charges representing
shop supplies used or consumed by the Taxpayer is an erroneous
collection. |
| 2003-475 |
2/19/04 |
Whether the Taxpayer is engaged in business for
white goods disposal tax purposes and liable for collecting
and remitting such tax on sales of white goods to purchasers
in North Carolina; and whether the amount of the assessment
was properly determined. |
| 2003-474 |
2/19/04 |
Whether the Taxpayer is engaged in business for
sales and use tax purposes and liable for collecting and remitting
sales or use tax on sales of tangible personal property to purchasers
in North Carolina; and whether the amount of the assessment
was properly determined. |
| 2003-443 |
6/30/04 |
Whether the Taxpayer's "solo" mailings postage
is subject to sales or use tax or whether the taxpayer's mailings
are exempt advertising services not involving the sale of tangible
personal property; and whether the Department will abandon
the proposed sales and use tax assessment because the taxpayer
relied on erroneous professional advice from an attorney. |
| 2003-442 |
3/12/04 |
Whether the Taxpayer purchased non-taxable advertising
services or taxable tangible personal property (printed material)
for distribution in North Carolina, and whether the pre-stamped
envelopes containing printed material which is brought into
North Carolina for distribution to donees are considered taxable
or non-taxable out-of-state distribution. |
| 2003-441 |
2/25/04 |
Whether the Taxpayer's charges to customers
for the rental of portable toilets are subject to sales tax
notwithstanding
that the Taxpayer cleans and maintains the toilets during the
period of use by the customer and makes no separate charge
for
such service, whether the Taxpayer is liable for the sales
tax on the gross receipts from the rental of portable toilets
which
was not collected for the customers, and whether the Taxpayer
can avoid the assessment of sales tax based on the fact that
the sales tax was not collected for the use of portable toilets
from the customers during the audit period. |
| 2003-317 |
1/9/04 |
Whether the separately stated charges for dies
listed on the Taxpayer's invoices to its printer customers
retail
sales are subject to sales tax; and whether the Department
is estopped from assessing additional sales tax on dies in
the
current audit report because the retail sale of dies was not
addressed or included in a prior audit report. |
| 2003-292 |
12/18/03 |
Whether the purchase of a log home kit is subject
to the use tax. |
| 2003-262 |
10/9/03 |
Whether the design and creative services incurred
in conjunction with the production and sale of tangible personal
property are subject to sales and use tax. |
| 2003-219 |
7/31/03 |
Whether an assessment is properly proposed to
be assessed when the taxpayer claims to have not been notified
of the statutory change in G.S. 105-164.13(1) effective 2/1/02. |
| 2003-212 |
7/31/03 |
Whether film, proofs, negatives, and other items
are subject to sales and use tax when used in the production
of tangible personal property. |
| 2003-176 |
10/29/03 |
Whether the single, line-item charge on invoices
for the retail sale of safe described as "delivery," "labor,"
"labor and bolt-down," "labor and service to deliver and place,"
or "labor and service to deliver and install" constituted
part
of the sales price of the safe. |
| 2003-171 |
8/29/03 |
Whether the sales of photographs included in
the assessment were subject to sales tax, whether the assessment
of tax on the retail sales was correctly proposed within the
statute of limitations, and whether an officer of the Department
provided protective advice barring the assessment. |
| 2003-124 |
12/2/03 |
Whether the sitting fees, copyright fees, and
retouch fees in conjunction with the sales of photographs are
subject to sales tax, and whether the purchase of disks and
order forms from out-of-state vendors are subject to use tax. |
| 2003-122 |
6/18/03 |
Whether the taxpayer's purchases of building
materials used in the construction of a U.S. Post Office are
subject to use tax. |
| 2003-74 |
4/28/03 |
Whether the county tax was correctly assessed
based on the current sourcing principles. |
| 2003-68 |
6/4/03 |
Whether the taxpayer's purchases of equipment
used in bagging and terminaling contracts with manufacturers
are subject to the preferential rate of tax. |
| 2002-690 |
2/7/03 |
Whether the charges the taxpayer made to customers
for delivery of tangible personal property are subject to sales
tax. |
| 2002-600 |
2/7/03 |
Whether the charges the taxpayer made to customers
for delivery of tangible personal property are subject to sales
tax. |
| 2002-502 |
12/19/02 |
Whether a business that engraves steel rolls
to be used by its customers in their printing process is a manufacturer. |
| 2002-501 |
12/19/02 |
Whether a business that engraves steel rolls
to be used by its customers in their printing process is a manufacturer. |
| 2002-410 |
3/18/03 |
Whether the parts and materials used in optional
maintenance contracts are subject to use tax, whether the
taxpayer's
optional maintenance contracts constitute a sale of tangible
personal property, whether the taxpayer's optional maintenance
contract is a bundled transaction, and whether the Department
failed to respond timely to the taxpayer's request for a hearing
before the Secretary of Revenue, and, if so, whether to assessment
should be canceled. |
| 2002-230 |
6/21/02 |
Whether receipts from coin-operated pay telephones
for periods from 10/1/96 through 12/31/99 were subject to tax. |
| 2002-229 |
7/11/02 |
Whether taxpayer's refund claim was timely. |
| 2002-207 |
10/17/02 |
Whether imposition of the 50% civil fraud penalty
after a criminal conviction for tax evasion for the same audit
period violates the constitutional prohibition against double
jeopardy. |
| 2002-152 |
7/9/02 |
Whether a company that repackages pharmaceuticals
produced by others is a manufacturer. |
| 2002-141 |
8/9/02 |
Taxation of license fees for software upgrades
accessed by a code transmitted electronically and taxation of
software usage and maintenance fees. |
| 2002-99 |
7/25/02 |
Use of weekly sales summaries made to mall as
best evidence for assessments when taxpayer did not file returns. |
| 2002-98 |
6/24/02 |
The number of mixed drinks the Taxpayer sold. |
| 2002-63 |
7/11/02 |
Taxation of manufactured homes repossessed and
then sold by the company financing the original sale of the
homes. |
| 2002-39 |
6/4/02 |
Assessment of tax based on difference in gross
receipts reported in daily sales reports filed with home office
and gross receipts reported on tax returns. |
| 2002-37 |
6/4/02 |
Discrepancy in sales reported to home office
and Department and misrepresentation of a 3% charge as a sales
tax. |
| 2002-36 |
5/24/02 |
Liability for use tax on building components
assembled outside the state and used in a performance contract
inside the state. |
| 2002-35 |
2/28/02 |
Personal liability of a corporation's president/treasurer
for sales taxes owed by the corporation. |
| 2001-659 |
6/19/02 |
Whether mulch made from wood chips is a product
of the forest in an unmanufactured state. |
| 2001-544 |
4/2/02 |
Whether an out-of-state person who ships goods
owned by that person to subcontractors in N.C. for modification
and delivery to customers in N.C. is engaged in business in
N.C. |
| 2001-507 |
11/7/01 |
Whether Federal Schedule C information about
gross receipts can be used in absence of adequate taxpayer records. |
| 2001-504 |
1/14/02 |
Whether manufactured homes taken in trade as
partial payments on other homes are subject to sales tax when
subsequently sold, and whether the Department's past failure
to assess a taxpayer for an erroneous practice protects the
taxpayer against a future assessment for the erroneous practice. |
| 2001-503 |
2/7/02 |
Whether a jeopardy assessment was appropriate
under the circumstances. |
| 2001-463 |
9/18/02 |
Tax treatment of film used by an advertising
agency in the production of printed matter sold to customers. |
| 2001-462 |
9/18/02 |
Tax treatment of film used by an advertising
agency in the production of printed matter sold to customers. |
| 2001-458 |
9/28/01 |
Appropriateness of jeopardy assessment. |
| 2001-405 |
10/12/01 |
Liability for use tax on tangible personal property
used in performance contracts and application of tax to delivery
charges. |
| 2001-397 |
1/22/02 |
Whether a person who is engaged in the business
of rebuilding race car engines pursuant to service agreements
is a manufacturer. |
| 2001-276 |
2/28/02 |
Whether the exemption in G.S. 105-164.13(15)
applies to a company that buys installment sale contracts from
a retailer. |
| 2001-259 |
7/12/01 |
Personal liability of president of corporation
for sales tax not paid by the corporation. |
| 2001-235
(Remand 2) |
6/7/04 |
Whether taxpayer is entitled to retain tax collected
from customers which is an amount in excess of the amount of
tax paid on the cost of the tangible personal property used
in the performance of a contract. |
| 2001-235
(Remand) |
10/21/02 |
Refund of sales tax erroneously billed and collected. |
| 2001-235 |
8/28/01 |
Whether a taxpayer can receive a refund of sales
tax collected in error when the taxpayer has not and is not
willing to refund the tax to its customers. |
| 2000-135 |
1/6/03 |
Whether the assessment is correct and properly
proposed based on the best information available. |
| 2000-134 |
8/29/01 |
Whether large, unexplained discrepancies in cash
deposits and gross receipts reported on sales tax returns support
an assessment based on the best information available. |
| 2000-7 |
10/10/00 |
Exemption for a truck body installed on a truck
chassis (105-164.13(32)) Erroneous written advice by Department. |
| 99-370 |
7/9/01 |
Whether a nonprofit organization whose purpose
is to promote youth soccer is a nonprofit charitable or educational
organization eligible for sales and use tax refunds. |
Unauthorized Substance Tax
| Docket Number |
Date Decided |
Issue |
2007-98 |
12/7/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-77 |
12/7/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-7 |
12/10/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-67 |
12/7/07 |
(1) Did Taxpayer have actual or constructive possession of methamphetamine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-66 |
12/7/07 |
(1) Did Taxpayer have actual or constructive possession of methamphetamine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-6 |
9/4/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-5 |
9/6/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-45 |
12/7/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-3 |
12/7/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-19 |
12/10/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-183 |
12/7/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-176 |
12/10/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-175 |
12/10/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-16 |
12/10/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana, Oxycodone, Adderall, and Modafinil without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-15 |
12/10/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-307 |
9/12/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine, MDMA, and Oxycodone without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-285 |
8/17/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-291 |
8/28/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-53 |
8/8/07 |
(1) Did Taxpayer have actual or constructive possession of Oxycontin without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-264 |
8/8/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2007-60 |
8/7/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-230 |
8/7/07 |
(1) Did Taxpayer have actual or constructive possession of methamphetamine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-234 |
7/16/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-281 |
6/28/07 |
(1) Did Taxpayer have actual or constructive possession of marijuana without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax?
|
2006-169 |
6/18/07 |
(1) Did Taxpayer have actual or constructive possession of cocaine without proper tax stamps affixed, and
(2) Is Taxpayer subject to the assessment of unauthorized substance excise tax? |
2006-150 |
6/4/07 |
(1) Did Taxpayer have actual or constructive possession of
cocaine and marijuana without proper tax stamps affixed, and (2) Is Taxpayer
subject to the assessment of unauthorized substance excise tax? |
2006-262 |
5/1/07 |
(1) Did Taxpayer have actual or constructive possession of
cocaine and marijuana without proper tax stamps affixed, and (2) Is Taxpayer
subject to the assessment of unauthorized substance excise tax? |
2006-239 |
4/30/07 |
(1) Did Taxpayer have actual or constructive possession of
cocaine without proper tax stamps affixed, and (2) Is Taxpayer subject to the
assessment of unauthorized substance excise tax? |
2006-115 |
3/9/06 |
(1) Did Taxpayer have actual possession of cocaine without
proper tax stamps affixed, and (2) Is Taxpayer subject to the assessment of
unauthorized substance excise tax? |
2006-318 |
3/15/07 |
(1) Did Taxpayer have actual or constructive possession
of marijuana without proper tax stamps affixed, and (2) Is Taxpayer subject
to the assessment of unauthorized substance excise tax? |
| 2003-269 |
10/6/03 |
Determining the taxable weight of
marijuana concealed in chocolate fudge. |
| 2003-61 |
8/26/03 |
Whether the driver of a vehicle can be found
in constructive possession of a controlled substance whose possession
is claimed by another. |
| 2002-683 |
7/23/03 |
The applicable standards for accurately determining
the weight of marijuana plants. |
Withholding
Tax
| Docket Number |
Date Decided |
Issue |
| 2004-45 |
6/25/04 |
Whether taxpayer is responsible for deducting,
accounting for, or paying the income tax withheld or required
to have been withheld from wages paid to employees by Corporation. |
| 2002-40 |
6/4/02 |
Application of civil fraud penalty
when the amount of tax paid by taxpayer was consistently less
than the amount shown due by the payroll records. |
| 2002-38 |
6/4/02 |
Application of civil fraud penalty when the amount
of tax paid by taxpayer was consistently less than the amount
shown due by the payroll records. |
| 2001-611 |
4/11/02 |
Department's denial of request to waive late
payment penalties. |
| 2001-610 |
10/18/01 |
Appropriateness of jeopardy assessments against
taxpayer who has not paid tax due for 5 years. |
| 2000-137 |
1/6/03 |
Whether workers were determined to be employees
and, therefore, subject to withholding by taxpayer. |
| 2000-70 |
10/10/00 |
Liability of Corporation's president, as a responsible
officer, for unpaid withholding tax. |
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Last modified on:
10/03/12 10:53:37 AM
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