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JOHN R. SEXTON & CO. v. JUSTUS

No. 523PA94.

464 S.E.2d 268 (1995)

342 N.C. 374

JOHN R. SEXTON & CO. v. Betsy Y. JUSTUS, Secretary of the North Carolina Department of Revenue.

Supreme Court of North Carolina.

December 8, 1995.

Attorney(s) appearing for the Case

Smith Helms Mulliss & Moore, L.L.P. by Mack D. Pridgen, III, and Bruce P. Ashley, Greensboro, for plaintiff-appellee.

Michael F. Easley, Attorney General by Kay Linn Miller Hobart, Assistant Attorney General, Raleigh, for defendant-appellant.

MITCHELL, Chief Justice.

The issue presented in this appeal is whether the Department of Revenue ("Department") must refund taxes paid under protest pursuant to the Soft Drink Tax Act, N.C.G.S. §§ 105-113.41 to .43 (Supp.1994),.44 to .47 (1992), by John R. Sexton & Co. ("Sexton"), a Delaware corporation doing business in North Carolina. For the reasons that follow, we conclude that the Department properly assessed the excise taxes and that Sexton is...

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