Petition DENIED.

Brief of respondent North Carolina Department of Revenue in opposition filed.

Brief amici curiae of Council on State Taxation, et al. filed.

Motion to extend the time to file a response is granted and the time is extended to and including May 17, 2023.

Motion to extend the time to file a response from April 17, 2023 to May 17, 2023, submitted to The Clerk.

Brief amicus curiae of North Carolina Chamber Legal Institute filed.

Petition for a writ of certiorari filed. (Response due April 17, 2023)

American College of Tax Counsel, Petitioner, represented by C. Wells Hall III

Quad Graphics, Inc., Petitioner, represented by Allon Kedem

North Carolina Department of Revenue, Respondent, represented by Ryan Young Park

North Carolina Chamber Legal Institute, Amicus Curiae, represented by William Winslett Nelson