Wooddell v. Dailey

Wilson, Justice:

This case presents for our determination the question of whether interior decorating is a profession whose practitioners are “excepted” from payment of the tax imposed by W. Va. Code, 11-15-1, et seq., referred to as the Consumers Sales and Service Tax.

The appellant State Tax Commissioner appeals from a final order of the Circuit Court of Raleigh County in favor of appellee Jerry K. Wooddell setting aside the Commissioner’s deficiency assessment of said tax against Wooddell for the period January 1, 1966, through August 31, 1971, in the stipulated sum of $847.71.

The Circuit…