DirecTV, Inc. v. State

WYNN, Judge.

A tax statute does not violate the Commerce Clause of the United States Constitution when the differential tax treatment of “two categories of companies results solely from differences between the nature of their businesses, [and] not from the location of their activities.” 1 In this case, Plaintiffs contend that section 105-164.4(a)(6) of the North Carolina General Statutes, which imposes a sales tax on “[d]irect-to-home satellite service,” but not on cable television service, 2 discriminates against satellite providers and favors cable companies on its face and in its practical…