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.

Reproduced with permission. Published February 26, 2018. Copyright 2018 by The Bureau of National Affairs, Inc. (800-372-1033)



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