KEENER v. IRBY

No. 20-0488.

865 S.E.2d 519 (2021)

John KEENER d/b/a Mountaineer Inspection Services, LLC, Petitioner, v. Matthew IRBY, State Tax Commissioner of West Virginia, Respondent.

Supreme Court of Appeals of West Virginia.

Filed: November 8, 2021.


Attorney(s) appearing for the Case

Ronald G. Kramer , Kramer Legal Group, PLLC, Bridgeport, West Virginia, Allison S. McClure , McClure Law PLLC, Clarksburg, West Virginia, Attorneys for Petitioner.

Patrick Morrisey , Attorney General, William C. Ballard , Assistant Attorney General, Andrew L. Ellis , Assistant Attorney General, Charleston, West Virginia, Attorneys for Respondent.

Henry R. Glass, III , Glass Law Offices, South Charleston, West Virginia, Attorney for Amicus Curiae, West Virginia Association of Home Inspectors.


Petitioner John Keener d/b/a Mountaineer Inspection Services, LLC ("Mr. Keener") appeals from an order entered June 4, 2020, by the Circuit Court of Taylor County. In that order, the circuit court determined that home inspectors do not meet the professional services tax exemption in West Virginia Code section 11-15-8 (eff...

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