Qwest Corp. v. State Ex Rel. Wyoming Department of Revenue

BURKE, Justice.

[¶ 1] Qwest Corporation (Qwest) appeals from a decision of the State Board of Equalization (SBOE) upholding a sales tax assessment. Qwest challenges the SBOE’s finding that an End User Common Line charge (EUCL) constitutes a charge for intrastate telephone services that is subject to Wyoming sales and use tax. Qwest claims that even if the charge is taxable, the majority of the assessment was barred by the statute of limitations. We find that the EUCL charge falls outside the scope of the tax imposition statute and accordingly, we reverse.

ISSUES

[¶ 2] Qwest presents the…