Young Roofing Co. v. North Carolina Department of Revenue

WEBB, Judge.

Both parties in their briefs state the question involved in this appeal is as follows:

“Is sales tax due upon the sales price, including fabrication labor, of sheet metal articles made to order for taxpayer’s customers, when there is no contract requiring installation by the taxpayer, and where such articles are not for resale by the customer?”

G.S. 105-164.4 provides:

There is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person who engages in the business of selling tangible personal property at…