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MT. STATE v. STATE, DEPT. OF TAX

No. 31735.

617 S.E.2d 491 (2005)

217 W.Va. 141

MT. STATE BIT SERVICE, INC., A West Virginia Corporation, Petitioner Below, Appellant, v. STATE of West Virginia, Department of Tax and Revenue, Respondent Below, Appellee

Supreme Court of Appeals of West Virginia.

Decided February 10, 2005.

Dissenting OPinion of Justice Starcher March 17, 2005.

Concurring Opinion of Justice Starcher July 14, 2005.

Attorney(s) appearing for the Case

James A. Gianola, Michelle L. Bechtel, Gianola, Barnum & Wigal, L.C., Morgantown, West Virginia.

Darrell V. McGraw, Jr., Attorney General, A.M. "Fenway" Pollack, Assistant Attorney General, Charleston, West Virginia.

ALBRIGHT, Chief Justice:

Mt. State Bit Service, Inc. (hereinafter referred to as "Taxpayer") appeals from the June 17, 2003, ruling of the Circuit Court of Monongalia County upholding the assessment of a use tax against Taxpayer in connection with its out-of-state purchase of blasting materials that were subsequently used in this state. Arguing that it is entitled to an exemption from the use tax based on its status as either a producer of natural resources or as...

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