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RGIS INVENTORY SPECIALISTS v. PALMER

No. 28212.

544 S.E.2d 79 (2001)

209 W.Va. 152

RGIS INVENTORY SPECIALISTS, a Michigan co-partnership, Plaintiff below, Appellee, v. Joseph M. PALMER, III, State Tax Commissioner, Defendant below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided February 22, 2001.

Attorney(s) appearing for the Case

Michael E. Caryl, Esq., Bowles, Rice, McDavid, Graff & Love, Martinsburg, West Virginia, Attorney for Appellee.

Darrell V. McGraw, Esq., Attorney General, Stephen B. Stockton, Esq., Assistant Attorney General, Charleston, West Virginia, Attorneys for Appellant.

STARCHER, Justice:

The appellee, RGIS Inventory Specialists, Inc. ("RGIS"), challenges a ruling by appellant, Joseph M. Palmer, State Tax Commissioner of the State of West Virginia ("the Commissioner"), holding that inventory services provided by the appellant are subject to the state sales tax. We hold that certain inventory services do not fall under an "electronic data processing" exemption to the state sales tax.

I.

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