State v. Wyoming State Board of Equalization

GOLDEN, Chief Justice.

The Wyoming Department of Revenue (Department) appeals the Wyoming State Board of Equalization’s (Board) decision to vacate a use tax assessment against Molin Concrete Products Company (Molin). We hold our decision in Memorial Hospital of Laramie County v. Department of Revenue and Taxation, 805 P.2d 276 (Wyo.1991) requires reversal of the Board’s decision to vacate the Department’s use tax assessment.

Appellant Department states the issue as: Under W.S. 39-6-601 et seq., is a contractor liable for use tax on the cost of construction materials that the contractor both…