North Carolina Tax Litigation Case Reaches Noteworthy Decision

By Andrew M. Ballard
Bloomberg Tax

Bloomberg Tax’s Andrew M. Ballard quoted Smith Anderson Partner Bill Nelson in a recent article, “Materials for Fuel Tank Installation Taxable: North Carolina Court.” The article discusses the N.C. Business Court’s decision in, N.C. Department of Revenue v. First Petroleum Services, Inc., which involved a taxpayer’s liability for use tax on building materials purchased for installations on government-owned property. Nelson commented on the procedural and substantive significance of the case in light of recent tax law changes.

Read the full Bloomberg Tax article here.


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