RGIS Inventory Specialists v. Palmer

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

Facts & Background

RGIS is based in Rochester, Michigan, with field offices located throughout the United States, including in Charleston and Huntington, West Virginia. “RGIS”…