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TECHNOCOM BUSINESS v. N.C. DEPT. OF REVENUE

No. COA11-655.

723 S.E.2d 151 (2012)

TECHNOCOM BUSINESS SYSTEMS INCORPORATED, Petitioner, v. NORTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of North Carolina.

February 21, 2012.

Attorney(s) appearing for the Case

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

The Wooten Law Firm, Raleigh, by Louis E. Wooten , and Everett Gaskins Hancock LLP, Raleigh, by E.D. Gaskins, Jr. , for petitioner-appellee.

BRYANT, Judge.

Where sales taxes were erroneously collected on optional maintenance agreements and paid to the North Carolina Department of Revenue, pursuant to N.C. Gen.Stat. § 105-164.11(a), Technocom's use tax liability should be offset by the erroneously collected sales tax. Therefore, we affirm the ruling of the trial court.

Facts and Procedural History

On 26 September 2008, the North Carolina Department of Revenue ("the Department...

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