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Exactly. If you win the lottery, or some other prize, and the price is large enough, the winner is responsible for the taxes unless that is specified otherwise in the rules. My guess is that that was unspecified for this promotion, so the litigant probably has no leg to stand on. Wasn't $7100 enough?
Perry's doesn't owe the guy the sales tax. The company collects the sales tax for the state; it's the state's money, so if he wants it back he needs to go to the NCDOR and try (unsuccessfully) to convince them that he should get special treatment. Generally one is subject to sales tax on the retail value, even if one receives the item from the business for free.
God, I really hate people. I hope this person chokes.