Court of Appeals of North Carolina August 1, 2006, COA05-1250 (DirecTV, Inc. v. State)

WYNN, Judge.

A tax statute does not violate the Commerce Clause of the United States Constitution when the differential tax treatment of “two categories of companies results solely from differences between the nature of their businesses, [and] not from the location of their activities.”

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In this case, Plaintiffs contend that section 105-164.