COZORT, Judge.
In this case, taxpayer, a commercial airline, seeks a refund of sales and use taxes based on its contention that the property taxed—seats, galleys, other furnishings, electronic communication and aircraft control devices installed in aircraft before delivery to the airline—are not "accessories" as the term is used in the tax code. The North Carolina Department of Revenue contends that the items in question are accessories, thus reducing...
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