Pennsylvania & West Virginia Supply Corp. v. Rose

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• upholding State Tax Department’s interpretation of another sales tax/ use tax statutory exemption
• “When a petition for reassessment is filed, the burden of proof is upon the taxpayer to prove that the assessment is incorrect and contrary to law. W. Va. Code § 11-10-9 (1987 Replacement Vol.).”
• computer software is tangible personal property subject to use tax

Source: CourtListener parenthetical corpus (CC0).