West Virginia Supreme Court January 26, 2001, 28397 (Syncor International Corp. v. Palmer)

ALBRIGHT, Justice:

The State Tax Commissioner (“Tax Commissioner”), Joseph M. Palmer, appeals from the February 22, 2000, order of the Circuit Court of Cabell County, which reversed an administrative decision upholding the state tax department’s position that the sale of nuclear medicines

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to medical service providers is subject to the state sales tax in all instances.