Petitioner North Carolina Department of Revenue appealed the decision of the North Carolina Business Court affirming the final decision of the Office of Administrative Hearings granting summary judgment in favor of respondent FSC II, LLC. We hereby affirm the decision of the Business Court for the reasons stated in its 30 January 2023 order and opinion. AFFIRMED.
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FOOTNOTES
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. The order and opinion of the North Carolina Business Court, 2023 NCBC 9, 2023 WL 1111921, is available at https://www.nccourts.gov/assets/documents/opinions/2023% 20NCBC% 209.pdf.
PER CURIAM.