Meadowfill Landfill, Inc. Petitioner, v. Rebecca Melton Craig, Commissioner   West Virginia Department of Tax and Revenue, Respondent.

Civil Action No. 01-C-393-1 Circuit Court of Harrison County, West Virginia

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Pursuant to West Virginia Code § 11-10-10a, the respondent hereby gives notice that, although it is not appealing the decision of the Circuit Court of Harrison County, West Virginia rendered in the above captioned matter, issued July 30, 2003 it has adopted a position of Nonacquiescence in regard to that order.

"Nonacquiescence means that the commissioner (State Tax Commissioner) does not accept one or more of the adverse conclusions reached by the… circuit court even though no appeal is taken from the decision. The decision is binding on the commissioner in the case not appealed but is not binding in any other case." W. Va. Code § 11-10-10a(c).

The issue reviewed related to the criteria used by the West Virginia State Tax Department to determine whether certain activities are to be considered excepted from the State Consumers Sales and Use Tax as professional services. The Tax Commissioner will continue to strictly apply the established criteria as a basis for determining whether a service is excepted from the collection of tax.

 

West Virginia State Register
Harrison County Circuit Clerk
www.state.wv.us/taxdiv