North Carolina: US Supreme Court Denies Review of Case Disregarding Dilworth and Upholding Constitutionality of Taxation

The US Supreme Court denied the taxpayer’s petition to review a North Carolina Supreme Court decision from late last year, which held that the formalism doctrine of Dilworth has not survived the subsequent decisions of the US Supreme Court in Complete Auto and Wayfair so as to render North Carolina’s sales tax regime violative of the Commerce and Due Process Clauses.

Source Deloitte

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