DEADWOOD, INC. v. NC DEPT. OF REVENUE

No. 66PA02.

572 S.E.2d 103 (2002)

356 N.C. 407

DEADWOOD, INC., Petitioner v. NORTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of North Carolina.

November 22, 2002.


Attorney(s) appearing for the Case

Irvine Law Firm, P.C. by David J. Irvine, Jr., Williamston, for petitioner-appellee.

Roy Cooper, Attorney General by Kay Linn Miller Hobart, Assistant Attorney General, for respondent-appellant.


LAKE, Chief Justice.

This case arises from the assessment of privilege taxes against Deadwood, Inc. by the North Carolina Department of Revenue for the period of 1 January 1994 through 28 February 1997. The essential question presented is whether the gross receipts privilege tax assessment against Deadwood's live entertainment business violates Article V, Section 2 of the North Carolina Constitution.

The facts of this case are undisputed. Deadwood is a North...

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