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PARKDALE AMERICA, LLC v. HINTON

No. COA09-10.

684 S.E.2d 458 (2009)

PARKDALE AMERICA, LLC, Plaintiff. v. Reginald S. HINTON, in his official capacity as Secretary of the North Carolina Department of Revenue, Defendant.

Court of Appeals of North Carolina.

October 6, 2009.

Attorney(s) appearing for the Case

Katten Muchin Rosenman LLP, by Deborah L. Fletcher and Christopher A. Hicks, Charlotte, for plaintiff-appellee.

Attorney General Roy Cooper, by Assistant Attorney General Tenisha S. Jacobs, for defendant-appellant.

HUNTER, Robert C., Judge.

Defendant Reginald S. Hinton, the Secretary of the North Carolina Department of Revenue ("DOR"), appeals from the trial court's entry of summary judgment in favor of plaintiff Parkdale America, LLC. DOR primarily argues that Parkdale failed to satisfy its burden of establishing that the packaging materials it uses to ship goods to its customers qualifies for an exemption under North Carolina's...

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