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HED, INC. v. POWERS

No. 867SC643.

352 S.E.2d 265 (1987)

HED, INC. v. Helen A. POWERS, Secretary of Revenue.

Court of Appeals of North Carolina.

February 3, 1987.

Attorney(s) appearing for the Case

Atty. Gen. Lacy H. Thornburg by Sp. Deputy Atty. Gen. George W. Boylan, Raleigh, for the Secretary of Revenue.

Battle, Winslow, Scott & Wiley, P.A. by Jasper L. Cummings, Jr., Rocky Mount, on the brief, and Poyner & Spruill by J. Phil Carlton, Raleigh, for plaintiff-appellant.

BECTON, Judge.

Plaintiff, HED, Inc., brought this action against Helen A. Powers, Secretary of Revenue, seeking a tax refund of an alleged overpayment as provided by N.C.Gen.Stat. Sec. 105-266.1 (1985). The facts are not in dispute. HED sold mixers, slicers, scales, pumps, fryers, and assembly tables to its parent company, Hardee's Food Systems, Inc. (Hardee's). These items were taxed at a state sales tax rate of three percent in accordance with N.C.Gen.Stat. Sec...

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