Legal Opinion
HED, INC. v. Powers
Court of Appeals of North Carolina
Decided February 3, 1987No. 867SC643PublishedCited by 7 opinions
1Opinion of the Court
BECTON, Judge.
Plaintiff, HED, Inc., brought this action against Helen A. Powers, Secretary of Revenue, seeking a tax refund of an alleged overpayment as provided by N.C. Gen. Stat. Sec. 105-266.1 (1985). The facts are not in dispute. HED sold mixers, slicers, scales, pumps, fryers, and assembly tables to its parent company, Har- dee’s Food Systems, Inc. (Hardee’s). These items were taxed at a state sales tax rate of three percent in accordance with N.C. Gen. Stat. Sec. 105-164.4 (1985). HED claims that the items qualify for sales taxation at the lower rate of one percent as provided by N.C.…
2Cases cited7 opinions
- Duke Power Company v. ClaytonSupreme Court of North Carolina · 1968
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Golden Skillet Corp. v. CommonwealthSupreme Court of Virginia · 1973
- HATTERAS YACHT COMPANY v. HighSupreme Court of North Carolina · 1965
- Coachman, Inc. v. NorbergSupreme Court of Rhode Island · 1979
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3Cited by7 opinions
- The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Elias Bros. Restaurants, Inc. v. Treasury DepartmentMichigan Supreme Court · 1996
- State v. MorganCourt of Appeals of North Carolina · 2007
- Swan Beach Corolla, L.L.C. v. County of CurrituckCourt of Appeals of North Carolina · 2014
- Arizona Department of Revenue v. Blue Line Distributing, Inc.Court of Appeals of Arizona · 2002
2 more not listed; retrieve them via the Exa API.