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IN RE DENIAL OF NC IDEA'S REFUND OF SALES

No. COA08-561.

675 S.E.2d 88 (2009)

In the Matter of the DENIAL OF NC IDEA'S REFUND OF SALES and Use Tax for the Period January 1, 2003 Through June 30, 2003 by the Secretary of Revenue of North Carolina.

Court of Appeals of North Carolina.

April 21, 2009.

Attorney(s) appearing for the Case

Attorney General Roy Cooper, by Assistant Attorney General Gregory P. Roney, for Appellant.

Brooks, Pierce, McLendon, Humphrey & Leonard, L.L.P., by Elizabeth V. LaFollette and William G. McNairy, Greensboro, for Appellee.

ERVIN, Judge.

The North Carolina Secretary of Revenue (Appellant) appeals from a judgment entered in Wake County Superior Court on 8 February 2008 reversing the 1 November 2006 decision by the Tax Review Board in Administrative Decision No. 498. The Tax Review Board's decision affirmed the Assistant Secretary of Revenue's conclusion that NC IDEA is not a charitable organization and was not, therefore, entitled to sales and use tax refunds pursuant to N.C. Gen.Stat...

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