West Virginia Supreme Court July 14, 1981, 14683 (Koppers Co., Inc. v. Dailey)

Miller, Justice:

The question presented in this appeal is whether under our business and occupation tax (W. Va. Code, 11-13-1,

et seq.),

certain activities of Koppers Company, Inc., (Kop-pers), should be taxed at the contracting rate (W. Va. Code, 11-13-2e), or the service rate (W. Va. Code, 11-13-2h).