BellSouth Telecommunications, Inc. v. North Carolina Department of Revenue

LEWIS, Judge.

Respondent the North Carolina Department of Revenue (“DOR”), pursuant to N.C. Gen. Stat. §§ 150B-52 and 7A-27, appeals from an order of the trial court reversing Administrative Decision No. 287 of the Tax Review Board.

Petitioner BellSouth Telecommunications, Inc. (“Southern Bell”) was incorporated in Georgia on 12 August 1983. On 10 January 1984, the Federal Communications Commission (“FCC”) issued the “BOC Separation Order.” Under this order, if Southern Bell wanted to sell or lease customer premises telephone equipment (“CPE”) to its customers after 1 July 1984, it would be…