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EXCEL, INC. v. CLAYTON

No. 191.

152 S.E.2d 171 (1967)

269 N.C. 127

EXCEL, INC. v. Ivey L. CLAYTON, Acting Commissioner of Revenue, State of North Carolina.

Supreme Court of North Carolina.

January 20, 1967.

Attorney(s) appearing for the Case

Jonas & Jonas by Harvey A. Jonas, Jr., and Don M. Pendleton, Lincolnton, for plaintiff appellant.

Atty. Gen. T. W. Bruton and Asst. Atty. Gen. Charles D. Barham, Jr., for defendant appellee.

PARKER, Chief Justice.

Excel manufactures textile handling equipment and other tangible property at its plant in Lincolnton, North Carolina, for sale as a retailer both in North Carolina and outside of the State. A sales tax is a tax on the freedom of purchase, and, when applied to interstate transactions, is a tax on the privilege of doing interstate commerce, creates a burden on interstate commerce and runs counter to the commerce clause of the Federal Constitution...

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