HIGGINS, Justice.
All critical facts in this case were stipulated. Decision, therefore, involves the proper application of the North Carolina taxing statutes to the stipulated facts. G.S. § 105-164.6 authorizes an excise tax "on the storage, use or consumption in this State of tangible personal property purchased within and without this State for storage, use or consumption in this State." G.S. § 105-164.4 authorizes a tax of one per cent of the sales price...
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