MARTIN DISTRIBUTING COMPANY v. MATKOVICH

No. 15-0842, No. 15-0857, No. 15-0867, No. 15-0869.

794 S.E.2d 21 (2016)

MARTIN DISTRIBUTING COMPANY, INC., David A. Martin, Marliene A. Martin, and Michael D. Martin, Petitioners Below, Petitioners, v. Mark W. MATKOVICH, West Virginia State Tax Commissioner, Respondent Below, Respondent. and Brown Funeral Home, Inc., Robert C. Fields, and Donna C. Fields, Petitioners Below, Petitioners, v. Mark W. Matkovich, West Virginia State Tax Commissioner, Respondent Below, Respondent. and Louis A. Larrow, Petitioner Below, Petitioner, v. Mark W. Matkovich, West Virginia State Tax Commissioner, Respondent Below, Respondent. and David M. Hammer and Euphemia Kallas, Petitioners Below, Petitioners, v. Mark W. Matkovich, West Virginia State Tax Commissioner, Respondent Below, Respondent.

Supreme Court of Appeals of West Virginia.

Filed: November 15, 2016.


Attorney(s) appearing for the Case

Floyd M. Sayre, III, Esq. , Bowles Rice LLP, Martinsburg, West Virginia, Attorney for the Petitioners.

Patrick Morrisey, Esq. , Attorney General, L. Wayne Williams, Esq. , Assistant Attorney General, Cassandra L. Means, Esq. , Assistant Attorney General, Charleston, West Virginia, Attorneys for the Respondent.


The instant proceeding consists of four consolidated appeals. In Appeal Nos. 15-0842 and 15-0857, the issue is whether the alternative-energy infrastructures installed by the petitioners for their businesses meet the definition of "qualified alternative fuel vehicle refueling infrastructure" under W. Va. Code § 11-6D-2(e...

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