The North Carolina Institute for Constitutional Law’s long fight against tax and other incentives awarded to Dell to build a manufacturing plant in Winston-Salem came to a close Friday.

The state Supreme Court refused to review lower-court decisions that said the incentives were constitutional. The Raleigh-based NCICL had been fighting the Dell case since 2005 after filing a lawsuit on behalf of seven taxpayers.

In 2007, the state Court of Appeals backed a lower-court decision in favor of the incentives.

NCICL is involved in other challenges against incentives awarded for a new Google data center in Lenoir and tax breaks given to two tire companies. According to the NCICL, these cases “include legal issues distinct from the issues in the Dell case.”

“While we are disappointed by the Supreme Court’s decision, we remain committed to enforcing constitutional limitations on government, including limits on government spending” said Jeanette Doran, senior staff attorney with the NCICL.

Dell received the commitments for the incentives in 2004 and went on to build a $100 million facility. It makes personal computers and servers at the facility, which employs several hundred people.

In exchange for the payments and tax breaks, which are spread over years, Dell promised in 2004 to create at least 1,500 jobs at its plant near Winston-Salem and to invest at least $100 million in the area over the following 15 years.

The state Court of Appeals rejected the case last fall, noting that the state Supreme Court had upheld state officials’ right to grant taxpayer-funded incentives. The institute then appealed.

Dell’s 750,000-square-foot operation opened in the fall of 2005.

Round Rock, Texas-based Dell could get up to $278 million in state grants and tax breaks if it makes good on its promise, plus a local package worth $37.2 million that covers taxes and startup and other costs.

The agreement could result in Dell’s not paying any state corporate income tax for more than 30 more years.