SOUTHMINSTER, INC. v. JUSTUS

No. COA94-763.

459 S.E.2d 793 (1995)

SOUTHMINSTER, INC., Plaintiff, v. Betsy Y. JUSTUS, Secretary, State of North Carolina Department of Revenue, Defendant. DAVIDSON RETIREMENT COMMUNITY, INC., Plaintiff, v. Betsy Y. JUSTUS, Secretary, State of North Carolina Department of Revenue, Defendant.

Court of Appeals of North Carolina.

August 1, 1995.


Attorney(s) appearing for the Case

Robinson, Bradshaw & Hinson, P.A. by Russell M. Robinson, II, Louis A. Bledsoe, III, and J. Stephen Dockery, III, Charlotte, for plaintiffs.

Atty. Gen. Michael F. Easley by Sr. Deputy Atty. Gen. Reginald L. Watkins and Sp. Deputy Atty. Gen. George W. Boylan, for defendant.


JOHN C. MARTIN, Judge.

Plaintiffs are religiously affiliated, non-profit corporations operating continuing care facilities for the elderly. Plaintiffs commenced these actions to obtain refunds, pursuant to the provisions of G.S. § 105-164.14(b), of sales and use taxes paid by them. Defendant denied plaintiffs' entitlement to the exemption on the grounds plaintiffs are not charitable or religious institutions within the meaning of the statute. The cases were consolidated...

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