Davis Memorial Hospital v. West Virginia State Tax Commissioner

DAVIS, Justice: 1

Davis Memorial Hospital (hereinafter referred to as “Davis Memorial”), Appellant and petitioner below, appeals from a decision of the Circuit Court of Randolph County that affirmed the denial of its claim for a refund of West Virginia consumers sales tax and West Virginia use tax paid for the year 2002. The circuit court affirmed the decision of the West Virginia State Tax Commissioner, respondent below and appellee (hereinafter referred to as “Tax Commissioner”), which interpreted the term “support,” as defined in W. Va.Code § ll-15-9(a)(6)(F)(i)(II) (2007) (Supp.2008), as…