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FISHER v. JONES

No. 724SC557.

190 S.E.2d 663 (1972)

Leonard FISHER v. G. A. JONES, Jr., Commissioner, North Carolina Department of Revenue.

Court of Appeals of North Carolina.

August 23, 1972.

Attorney(s) appearing for the Case

Worth B. Folger, Sparta, for plaintiff appellant.

Atty. Gen. Robert Morgan by Asst. Atty. Gen. Myron C. Banks, for the State.

MORRIS, Judge.

Plaintiff contends that his "coin-operated laundry business" is not included within the definition of "launderette" or "launderall", and the trial court erred in finding his business subject to a sales tax under G.S. § 105-164.4(4). G.S. § 105-164.26 provides that "to prevent evasion of the retail sales tax, it shall be presumed that all gross receipts of . . . retailers are subject to the retail sales tax until the contrary is established...

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