Koppers Co., Inc. v. Dailey

Miller, Justice:

The question presented in this appeal is whether under our business and occupation tax (W. Va. Code, 11-13-1, et seq.), certain activities of Koppers Company, Inc., (Kop-pers), should be taxed at the contracting rate (W. Va. Code, 11-13-2e), or the service rate (W. Va. Code, 11-13-2h). Because of the substantial difference between the two rates, the issue is of some financial importance. The Circuit Court of Kanawha County ruled that the service rate should apply and the tax commissioner appeals. For reasons stated herein, we reverse the circuit court.

The underlying activities…