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APPEAL OF CLAYTON-MARCUS COMPANY, INC.

No. 7410SC284.

207 S.E.2d 795 (1974)

23 N.C. App. 6

Appeal of CLAYTON-MARCUS COMPANY, INC., From Administrative Decision No. 114 of Tax Review Board of North Carolina.

Court of Appeals of North Carolina.

September 4, 1974.

Attorney(s) appearing for the Case

Kenneth D. Thomas, Hickory, for petitioner appellant.

Atty. Gen. Robert Morgan by Asst. Atty. Gen. Myron C. Banks, Raleigh, for respondent appellee.

HEDRICK, Judge.

G.S. § 105-164.6 provides in pertinent part:

"An excise tax is hereby levied and imposed 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 . . . ."

When the material in question is withdrawn from inventory, cut, and made into swatch books, which are distributed to petitioner's customers free of charge solely for...

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