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GREGORY POOLE EQUIPMENT CO., INC. v. COBLE

No. 7710SC862.

248 S.E.2d 378 (1978)

38 N.C. App. 483

GREGORY POOLE EQUIPMENT CO., INC. v. J. Howard COBLE, Secretary of Revenue, State of North Carolina.

Court of Appeals of North Carolina.

November 7, 1978.

Attorney(s) appearing for the Case

Poyner, Geraghty, Hartsfield & Townsend, by Thomas L. Norris, Jr., and Curtis A. Twiddy, Raleigh, for the plaintiff appellant.

Atty. Gen. Rufus L. Edmisten, by Special Deputy Atty. Gen. Myron C. Banks and Associate Atty. Gen. Marilyn R. Rich, Raleigh, for the State.

HEDRICK, Judge.

The sole question raised on this appeal appeared in the parties' Stipulation of Facts as follows:

Are retail sales of used tangible personal property subject to the local government sales tax when such property, having been accepted in trade by the vendor as a credit or part payment on the sales price of new property that was exempt from local sales tax under the provisions of G.S. 105-467 by virtue of delivery to a purchaser at a point outside...

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