The North Carolina Court of Appeals ruled that tangible personal property procured outside the state, such as building components, is subject to use tax when it becomes part of a building or structure in North Carolina. Materials are not exempt despite being moved into the state in a different form than in which they were first purchased (e.g. assembling materials into trusses, columns, purlins, and metal panels). The Court also clarified that even if materials were bought, stored, and transformed into building components outside the state, incorporating these materials into buildings constructed in North Carolina constituted “use” and subjects them to use tax. (Morton Buildings, Inc. v. Tolson, No. COA04-1053, August 2, 2005)