West Virgina declined to let a company claim credit for sales taxes it paid neighboring states on gravel and other inputs used for making asphalt against the use taxes that West Virginia collects on the asphalt the company produces. The state supreme court said in December there is nothing inconsistent about collecting taxes twice.

It said the raw materials and the asphalt are two different products. The case is Bluestone Paving Inc. v. Tax Commissioner.

Keith Martin