Frame Electric, Inc. v. Caryl

My disagreement with the majority rests on its rewriting of the Tax Commissioner’s regulations. The majority’s Syllabus Point 1, which holds that “[ljabor provided on an hourly basis under open-ended contracts constitutes ‘service’ for the purposes of the West Virginia Business and Occupation Tax,” patently contradicts W.Va.Leg.Reg. (BOT) 11-10, Series XIII, §§ 1a.01(q)(5), 2e.05(a) (1974).1 The majority recognizes this fact when it remarks that the “regulations thus expanded the unit price concept beyond hourly labor in 1964, then eliminated it entirely in 1974, all with no change in the…