Griffith v. Frontier West Virginia, Inc. (Signed Opinion)Annotate this Case
Craig Griffith, state tax commissioner, appealed from an order entered by a circuit court that reversed an earlier order of the Office of Tax Appeals and found that Frontier West Virginia was entitled to a refund of its telecommunications tax for the 2004 year in the amount of over nine million dollars. The Supreme Court reinstated the order of the Office of Tax Appeals and (1) affirmed the circuit court's ruling finding the subject statute, W. Va. Code 11.13B02(b)(5), was plain and unambiguous; (2) reversed the circuit court's ruling finding the governing rule, W. Va. C.S.R. 110-13B-2.6, invalid; and (3) reversed the circuit court's determination that the West Virginia Public Service Commission's (PSC) list of competitive services that were exempt from the telecommunications tax applied to define a taxpayer's gross income for the calendar year in which the PSC issued its list. Rather, the Court held that the PSC's list operated to define a taxpayer's gross income for the calendar year following the issuance of the list.