Tony P. Sellitti Construction Co. v. Caryl

McHUGH, Justice:

In this appeal by the State Department of Tax and Revenue the primary issue is whether “speculative builders” were to be considered as engaged in the business of “contracting” for purposes of the consumers sales and service tax exemption and use tax exemption, at the time in controversy, for purchases of services, machinery, supplies and materials directly used or consumed in the business of “contracting.” Unlike the Circuit Court of Hancock County, West Virginia, we believe the then effective consumers sales and service tax and use tax regulations excluding “speculative…