CNG Transmission Corp. v. Craig

STARCHER, Justice.

In this appeal from the Circuit Court of Harrison County, appellant CNG Transmission Corporation (“CNG”) challenges the circuit court’s ruling upholding assessments against CNG for consumer sales taxes imposed by the Tax Commissioner of the State of West Virginia (“Tax Commissioner”). The taxes were assessed upon CNG’s purchase of goods and services that were used in the transmission of natural gas owned by CNG.

After careful consideration, we reverse the circuit court’s ruling, and find that the statutes in effect at the time of CNG’s purchases exempted the purchase of goods…