Proposed Assessments of Additional Sales v. Jefferson-Pilot Life Insurance Co.

LEVINSON, Judge.

Respondent appeals from a judgment reversing Administrative Decision No. 361 of the Tax Review Board and ruling that respondent is liable for the disputed local use tax. We affirm.

*559The relevant facts are not disputed, and may be briefly summarized as follows: Jefferson-Pilot Life Insurance Company is engaged in business as an insurance company and paid gross premiums tax pursuant to Article 8B of Chapter 105 of the North Carolina General Statutes between 1 January 1994 and 30 November 1996 (“the relevant period”). When Jefferson-Pilot made purchases within this State, the…