TELERENT LEASING CORPORATION v. HIGH

No. 7010SC87.

174 S.E.2d 11 (1970)

8 N.C. App. 179

TELERENT LEASING CORPORATION v. Sneed HIGH, Commissioner of North Carolina Department of Revenue.

Court of Appeals of North Carolina.

May 27, 1970.


Attorney(s) appearing for the Case

Atty. Gen. Robert Morgan, by Asst. Atty. Gen. I. Beverly Lake, Jr., for Commissioner of Revenue of North Carolina, defendant appellee.

Broughton & Broughton, by Robert B. Broughton, Raleigh, for plaintiff appellant.


CAMPBELL, Judge.

Telerent first asserts that the imposition of a sales/use tax on the gross rental of a motel or hotel room as well as on the gross proceeds from the leasing of a television set located in that room constitutes double taxation, and should be held void. We hold that the taxes were properly imposed here, and at any rate do not amount to "double taxation."

First of all, "double taxation," as such, is not prohibited by the Federal or State Constitutions...

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