W. VA. TRACTOR & EQUIPMENT CO. v. HARDESTY

Nos. 14426, 14427.

280 S.E.2d 270 (1981)

W. VA. TRACTOR & EQUIPMENT CO., etc. v. David C. HARDESTY, Jr., State Tax Commr. and WRIGHT-THOMAS EQUIPMENT CO., etc. v. David C. HARDESTY, State Tax Commr.

Supreme Court of Appeals of West Virginia.

July 14, 1981.


Attorney(s) appearing for the Case

Chauncey H. Browning, Atty. Gen., Michael G. Clagett, Asst. Atty. Gen., Charleston, for appellant.

Spilman, Thomas, Battle & Klostermeyer and G. Thomas Battle, Charleston, for appellee.


NEELY, Justice.

These cases were consolidated in this Court to determine whether certain lease and lease/purchase agreements should be considered as sales or rentals for the purposes of the State's Business and Occupation Tax. The transactions in question involve heavy machinery used in construction and surface mining. Both appellees engage in the sales, service and rental of such machinery. Many of the customers of appellees...

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