Sales and Use Tax Contested Tax Case Docket # 08 REV 2563 - 01/14/2010

Issue: (1) Whether Petitioner’s service charges are subject to sales tax under the definition of sales price in N.C. Gen. Stat. § 105-164.3(37)(a). (2) Whether the exemption for tips under N.C. Gen. Stat. § 105-164.13A applies.