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MATTER OF EVERETT

No. 7910SC47.

265 S.E.2d 461 (1980)

In the Matter of the Proposed Assessment of Additional Sales and Use Tax for the Period April 1, 1970 through December 31, 1973 against Robinson O. EVERETT and Wirt Smith, t/a Tara Apartments.

Court of Appeals of North Carolina.

May 6, 1980.

Attorney(s) appearing for the Case

Atty. Gen. Rufus L. Edmisten by Sp. Deputy Atty. Gen. Myron C. Banks, Raleigh, for the State.

Everett, Everett, Creech & Craven by Robinson O. Everett and William A. Creech, Durham, for petitioners-appellants.

WEBB, Judge.

The only issue in this appeal is whether the gross receipts from the laundry machines in the apartments the appellants owned were subject to the provisions of G.S. 105-164.4(4) which provides as follows:

(4) Every person, firm or corporation engaged in the business of operating a pressing club, cleaning plant, hat-blocking establishment, dry-cleaning plant, laundry (including wet or damp wash laundries and businesses known as launderettes and...

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