Alan Enterprizes LLC v. Mac's Convenience Stores LLC

Summary

The Supreme Court of Appeals of West Virginia affirmed summary judgment for Mac’s Convenience Stores LLC and the other respondents in an action under the West Virginia Unfair Practices Act. The court held that the pre-2016 version of West Virginia Code § 47-11A-6(a) did not include taxes in calculating a retailer’s cost for purposes of determining whether gasoline was sold below cost. The court concluded that any policy change was for the Legislature to address.

Holdings

1. West Virginia Code § 47-11A-6(a) does not include taxes in the calculation of a retailer's cost under the West Virginia Unfair Practices Act.
2. Summary judgment for the respondents was proper because the statutory interpretation issue presented a question of law and the circuit court correctly determined that taxes were not included in the retailer-cost calculation.

Questions Presented

1. Whether West Virginia Code § 47-11A-6(a), as applicable to the events preceding the 2016 amendment, includes taxes in the calculation of a retailer's cost under the West Virginia Unfair Practices Act.
2. Whether the circuit court properly granted summary judgment to the respondents.

Disposition

affirmed