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PA. AND W. VA. SUPPLY CORP. v. ROSE

No. 17700.

368 S.E.2d 101 (1988)

PENNSYLVANIA AND WEST VIRGINIA SUPPLY CORP., a West Virginia Corporation, Plaintiff Below, Appellee, v. Herschel H. ROSE, III, State Tax Commissioner, Defendant Below, Appellant.

Supreme Court of Appeals of West Virginia.

March 10, 1988.

Attorney(s) appearing for the Case

Charles G. Brown, Atty. Gen., Richard L. Lanicanes, Asst. Atty. Gen., Tax Div., Charleston, for Herschel H. Rose, III, State Tax Com'r.

William D. Wilmoth, Donald J. Tennant, Schrader, Stamp, Byrd, Byrum & Campanion, Wheeling, for Pennsylvania and WV Supply Corp.

McGRAW, Justice.

In the case now before this Court, the State Tax Commissioner appeals and the taxpayer, Pennsylvania and West Virginia Supply Corporation, cross appeals from an order entered by the Circuit Court of Ohio County on November 25, 1986. The primary issues presented on appeal are as follows: (1) whether purchases of standardized computer software discs for use in the taxpayer's West Virginia business are taxable as "tangible personal property" under the...

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