Virginia Foods of Bluefield, Va., Inc. v. Dailey

McGraw, Justice:

This case is before this Court on appeal from a final judgment of the Circuit Court of Mercer County by which that court sustained the State Tax Commissioner’s assessment of Business and Occupation Taxes against Virginia Foods of Bluefield, Virginia, Inc., for the tax years 1968-72, inclusive, levied pursuant to W.Va. Code, ll-13-2c; and W.Va. Code, 11-13-2C, 1 amounting to $44,809.22, based on a finding that the in-state activities of Virginia Foods were substantial with relation to the establishment and maintenance of sales and were such as to provide a sufficient nexus for…