N.C. Dep't of Revenue v. Wireless Ctr. of N.C., Inc.

Whether, under the North Carolina Sales and Use Tax Act, real-time replenishments met the statutory definition of prepaid wireless calling service and are taxable at the point of sale.

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Summary

Whether, under the North Carolina Sales and Use Tax Act, real-time replenishments met the statutory definition of prepaid wireless calling service and are taxable at the point of sale.