Court of Appeals of North Carolina February 21, 2012, COA11-655 (Technocom Business Systems Inc. v. North Carolina Department of Revenue)

BRYANT, Judge.

Where sales taxes were erroneously collected on optional maintenance agreements and paid to the North Carolina Department of Revenue, pursuant to N.C. Gen. Stat. § 105-164.11 (a), Technocom’s use tax liability should be offset by the erroneously collected sales tax. Therefore, we affirm the ruling of the trial court.