TONY P. SELLITTI CONST. CO. v. CARYL

No. 19918.

408 S.E.2d 336 (1991)

TONY P. SELLITTI CONSTRUCTION COMPANY, Plaintiff Below, Appellee, v. Michael CARYL, State Tax Commissioner, State Tax Department, West Virginia, Defendant Below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided July 19, 1991.


Attorney(s) appearing for the Case

Jacqueline A. Hallinan Asst. Atty. Gen., Charleston, for appellant.

Jeffrey J. Rokisky Sellitti & Nogay, Weirton, for appellee.


McHUGH, Justice:

In this appeal by the State Department of Tax and Revenue the primary issue is whether "speculative builders" were to be considered as engaged in the business of "contracting" for purposes of the consumers sales and service tax exemption and use tax exemption, at the time in controversy, for purchases of services, machinery, supplies and materials directly used or consumed in the business of "contracting...

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