Walls & Marshall Fuel Co. v. N.C. Department of Revenue

GREENE, Judge.

Walls & Marshall Fuel Co., Inc. (hereinafter “taxpayer”) appeals an order of the Buncombe County Superior Court affirming Administrative Decision No. 243 of the Tax Review Board by which taxpayer was assessed sales tax in the amount of $24,116.22 by the Department of Revenue.

The taxpayer is a corporation engaged in the business of selling fuel oil at retail based on a stated price per gallon. Its principal place of business is in Asheville, North Carolina. By means of a document entitled “Discount Notice” attached to each bill of sale or invoice, the taxpayer offered its…