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CAROLINA PHOTOGRAPHY, INC. v. HINTON

No. COA08-609.

674 S.E.2d 724 (2009)

CAROLINA PHOTOGRAPHY, INC., A North Carolina Corporation, Plaintiff v. Reginald S. HINTON, Secretary of Revenue of the State of North Carolina, Defendant.

Court of Appeals of North Carolina.

April 7, 2009.

Attorney(s) appearing for the Case

Philip M. Moilanen, P.C., by Philip M. Moilanen, Jackson, MI, and Pendleton, Pendleton & Deaton, P.A., by Wesley L. Deaton, Lincolnton, for plaintiff-appellee.

Attorney General Roy Cooper, by Assistant Attorney General David D. Lennon, for defendant-appellant.

WYNN, Judge.

Under the Sales and Use Tax Act, revenue derived from the "sales price" of tangible personal property is taxable income.1 In this matter, the Secretary of Revenue argues that the trial court erred by ruling that "sitting fees" charged by Carolina Photography on photographs ultimately sold to high school seniors did not constitute taxable income. Because Carolina Photography's "sitting fees" are charges for fabrication labor...

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