47th Street Photo, Inc. v. Powers

COZORT, Judge.

Plaintiff is a New York corporation engaged in the sale of electronic products by telephone, facsimile and mail order. Plaintiff filed a declaratory judgment action seeking an injunction enjoining the North Carolina Department of Revenue from requiring the plaintiff to collect and pay Sales and Use Taxes. The trial court dismissed the action, concluding that the trial court did not have jurisdiction to entertain a suit to prevent collection of the tax. We affirm. A brief procedural history follows.

On approximately 30 May 1989, defendants mailed a “Notice of Delinquent Sales and…