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HATTERAS YACHT COMPANY v. HIGH

No. 532.

144 S.E.2d 821 (1965)

265 N.C. 653

The HATTERAS YACHT COMPANY v. Sneed HIGH, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

November 24, 1965.

Attorney(s) appearing for the Case

Rodman & Rodman by Edward N. Rodman, Washington, for plaintiff appellant.

Atty Gen. T. W. Bruton, Deputy Atty. Gen. Peyton B. Abbott, for defendant appellee.

LAKE, Justice.

G.S. § 105-164.4, which is part of the North Carolina Sales and Use Tax Act of 1957, as amended, 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 retail * * *. (1) At the rate of three per cent (3%) of the sales price of each item or article of tangible personal...

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