In West Virginia, marketing incentive payment plans for tobacco products were subject to use tax because of the taxable services retailers were required to provide. Activities required of retailers included providing storage stocking and rotating products, accounting, executing promotions, assembling, placing, displaying, and advertising products, along with providing the use of store space. These services were not exempt for resale because under contract they were not the same services resold to the customers. (West Virginia Office of Appeals, Decision No. 01-624U, April 24, 2003)