47TH STREET PHOTO, INC. v. POWERS

No. 9010SC2.

398 S.E.2d 52 (1990)

100 N.C. App. 746

47TH STREET PHOTO, INC. v. Helen A. POWERS, Secretary of Revenue for the State of North Carolina, and the North Carolina Department of Revenue.

Court of Appeals of North Carolina.

December 4, 1990.


Attorney(s) appearing for the Case

Emanuel and Emanuel by Robert L. Emanuel, Raleigh, for plaintiff-appellant.

Attorney Gen. Lacy H. Thornburg by Special Deputy Atty. Gen. George W. Boylan, Raleigh, for defendant-appellees.

Womble Carlyle Sandridge & Rice by Donald L. Smith, Raleigh, amicus curiae.


COZORT, Judge.

Plaintiff is a New York corporation engaged in the sale of electronic products by telephone, facsimile and mail order. Plaintiff filed a declaratory judgment action seeking an injunction enjoining the North Carolina Department of Revenue from requiring the plaintiff to collect and pay Sales and Use Taxes. The trial court dismissed the action, concluding that the trial court did not have jurisdiction to entertain a suit to prevent collection of the tax...

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