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Sales and Use Tax Contested Tax Case Docket # 13 REV 18080 - 7/2/2014 & Docket #13 REV 18081* - 7/2/2014

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Issue: Whether Petitioners have satisfied their burden to demonstrate that supplies purchased from an out-of-state vendor, which were stored, used, or consumed in the State of North Carolina, should be exempt from use taxes pursuant to N.C. Gen. Stat. § 105-164.13(12)d., which authorizes an exemption for “durable medical supplies.”