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DIRECTV, INC. v. STATE

No. 05-1250.

632 S.E.2d 543 (2006)

DIRECTV, INC. and EchoStar Satellite, L.L.C., Plaintiffs, v. STATE of North Carolina, the North Carolina Department of Revenue, and E. Norris Tolson, in his official capacity as Secretary of Revenue, Defendants.

Court of Appeals of North Carolina.

August 1, 2006.

Attorney(s) appearing for the Case

Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P., by James D. Blount, Jr., Walter R. Rogers, Jr., Christopher G. Smith, Raleigh; and Steptoe & Johnson, by Betty Jo Christian and Mark F. Horning, Washington, DC, for plaintiffs-appellants.

Attorney General Roy Cooper, by Special Deputy Attorney General Kay Linn Miller Hobart and Assistant Attorney General Michael D. Youth, for the State.

WYNN, Judge.

A tax statute does not violate the Commerce Clause of the United States Constitution when the differential tax treatment of "two categories of companies results solely from differences between the nature of their businesses, [and] not from the location of their activities."1 In this case, Plaintiffs contend that section 105-164.4(a)(6) of the North Carolina General Statutes, which...

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