Pennsylvania & West Virginia Supply Corp. v. Rose

McGRAW, Justice.

In the case now before this Court, the State Tax Commissioner appeals and the taxpayer, Pennsylvania and West Virginia Supply Corporation, cross appeals from an order entered by the Circuit Court of Ohio County on November 25, 1986. The primary issues presented on appeal are as follows: (1) whether purchases of standardized computer software discs for use in the taxpayer’s West Virginia business are taxable as “tangible personal property” under the use tax imposed by former West Virginia Code § 11-15A-2 (1983 Replacement Vol.); (2) whether persons involved in both wholesale…