Home Depot U.S.A., Inc. v. N.C. Dep't of Revenue

Home Depot U.S.A., Inc. v. N.C. Dep’t of Revenue, 2015 NCBC 100. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION COUNTY OF WAKE 11 CVS 2261 HOME DEPOT U.S.A., INC., ) ) ) Petitioner, ) ) v. ) ) ORDER ON PETITION FOR REVIEW ) OF FINAL DECISION NORTH CAROLINA DEPARTMENT ) OF REVENUE, ) ) Respondent. ) ) {1} THIS MATTER is before the Court on the Petition for Judicial Review (“Petition”) of a Final Agency Decision in a contested tax case arising under a section of the North Carolina Sales and Use Tax Act (“the Act”) known as the “bad- debt refund statute.”

N.C.…