COLONIAL PIPELINE COMPANY v. CLAYTON

No. 10.

166 S.E.2d 671 (1969)

275 N.C. 215

COLONIAL PIPELINE COMPANY v. I. L. CLAYTON, Commissioner of Revenue of the State of North Carolina.

Supreme Court of North Carolina.

April 9, 1969.


Attorney(s) appearing for the Case

Jordan, Morris & Hoke, by John R. Jordan, Jr., Raleigh, Jack Vickrey and Howard D. McCloud, Atlanta, Ga., for plaintiff appellant.

Robert Morgan, Atty. Gen., and Myron C. Banks, Asst. Atty. Gen., for defendant appellee.


HUSKINS, Justice.

The determinative questions involved in this action are primarily questions of law and may be stated as follows:

1. Are transportation charges paid by a purchaser for transporting tangible personal property from the point of purchase outside North Carolina to a point of use within this State properly includable in the North Carolina use tax base when the purchaser takes title to the purchased property at the point of origin outside the State...

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