IMT, Inc. d/b/a The Internet Business Center, et al v. City of Lumberton

Case Status

Current Status: Closed
Date Filed: Aug 17th, 2012
Last Action: Apr 19th, 2013
Court Filed In: NC Supreme Court

Case Summary

NCICL filed an Amicus Curiae Brief in the NC Supreme Court in support of several internet sweepstakes businesses who were recently subjected to an exorbitant increase in their privilege license taxes by the City of Lumberton.  Our brief focused on the Just and Equitable Taxation Clause in the NC State Constitution and argued that it places a reasonable limit on the state and local government’s taxation power.


Documents Filed

Document Title Date Filed Court Download
Order Denial to Rehear 04/19/2013 NC Supreme Court PDF 121KB
Appellee's Petition to Rehear 04/09/2013 NC Supreme Court PDF 2.3MB
NC Supreme Court Opinion 03/08/2013 NC Supreme Court PDF 134KB
Amicus Curiae Brief 08/17/2012 NC Supreme Court PDF 724KB