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KOPPERS CO., INC. v. DAILEY

No. 14683.

280 S.E.2d 248 (1981)

KOPPERS CO., INC. v. Richard L. DAILEY, as Tax Commissioner.

Supreme Court of Appeals of West Virginia.

Rehearing Denied October 8, 1981.

Attorney(s) appearing for the Case

Chauncey H. Browning, Atty. Gen., C. Page Hamrick III, Sp. Asst. Atty. Gen., Charleston, for appellant.

Love, Wise, Robinson & Woodroe, E. Glenn Robinson and Robert E. Magnuson, Charleston, for appellee.

MILLER, Justice:

The question presented in this appeal is whether under our business and occupation tax (W.Va. Code, 11-13-1 et seq.), certain activities of Koppers Company, Inc., (Koppers), should be taxed at the contracting rate (W.Va. Code, 11-13-2e), or the service rate (W.Va. Code, 11-13-2h). Because of the substantial difference between the two rates, the issue is of some financial importance. The Circuit Court of Kanawha County ruled that the service...

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