N.C. Business Court Grants (Partial) Victory to Scrap Metal ‘Manufacturers’

In N.C. Dep’t of Revenue v. Tri-State Scrap Metal, Inc. et al., 2019 NCBC 41 (N.C. Super. Ct. July 8, 2019), the Business Court addressed whether the respondent “recyclers” qualified as “manufacturers” for purposes of the privilege tax under G.S. § 105-187.51 (now repealed).…