Legal Opinion
Phillips v. Shaw
Supreme Court of North Carolina
Decided November 4, 1953No. 233PublishedCited by 15 opinions
1Opinion of the CourtBarnhill, J.
The sales tax statute, General Statutes ch. 106, art 5, defines the terms “wholesale sale,” “sale at wholesale,” “sale of tangible personal property,” and like terms. G.S. 105-167.
It levies a one dollar license tax on both wholesalers and retailers, G.S. 105-168, and provides that:
“An additional tax is hereby levied for the privilege of engaging or continuing in the business of selling tangible personal property as follows :
“(a) Wholesale Merchants. — Upon every wholesale merchant as defined in this article, an annual license tax of ten dollars ($10.00). Such annual license shall be paid in…
2Cases cited11 opinions
- Department of Treasury v. Wood Preserving Corp.Supreme Court of the United States · 1941
- Watson Industries, Inc. v. ShawSupreme Court of North Carolina · 1952
- Perry v. StancilSupreme Court of North Carolina · 1953
- State v. . LuedersSupreme Court of North Carolina · 1938
- Mullen v. Town of LouisburgSupreme Court of North Carolina · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Pinnix v. ToomeySupreme Court of North Carolina · 1955
- State v. MemsSupreme Court of North Carolina · 1972
- Lowder v. All Star Mills, Inc.Supreme Court of North Carolina · 1981
- Baker v. VarserSupreme Court of North Carolina · 1954
- Mayton v. Hiatt's Used Cars, Inc.Court of Appeals of North Carolina · 1980
10 more not listed; retrieve them via the Exa API.