West Virginia Supreme Court July 14, 1981, 14426, 14427 (W. VA. TRACTOR & EQUIPMENT CO. v. Hardesty)

Neely, Justice:

These cases were consolidated in this Court to determine whether certain lease and lease/purchase agreements should be considered as sales or rentals for the purposes of the State’s Business and Occupation Tax. The transactions in question involve heavy machinery used in construction and surface mining. Both appellees engage in the sales, service and rental of such machinery.