YOUNG ROOFING v. NORTH CAROLINA DEPT. OF REVENUE

No. 7810SC429.

256 S.E.2d 306 (1979)

YOUNG ROOFING COMPANY, INC. v. NORTH CAROLINA DEPARTMENT OF REVENUE.

Court of Appeals of North Carolina.

July 3, 1979.


Attorney(s) appearing for the Case

Atty. Gen., Rufus L. Edmisten by Sp. Deputy Atty. Gen., Myron C. Banks, Raleigh, for respondent-appellee.

Eugene C. Brooks, III, Durham, for petitioner-appellant.


WEBB, Judge.

Both parties in their briefs state the question involved in this appeal is as follows:

"Is sales tax due upon the sales price, including fabrication labor, of sheet metal articles made to order for taxpayer's customers, when there is no contract requiring installation by the taxpayer, and where such articles are not for resale by the customer?" G.S. 105-164.4 provides: There is hereby levied and imposed, in addition to all...

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