Legal Opinion
Rock Springs Ford Nissan v. State Bd. of Equalization, Wyoming Dept. of Revenue
Wyoming Supreme Court
Decided February 27, 1995No. 94-87PublishedCited by 4 opinions
1Opinion of the Court
LEHMAN, Justice.
Rock Springs Ford Nissan (Ford Nissan) appeals from a ruling by the Wyoming State Board of Equalization (Board) finding Ford Nissan liable for sales tax due on a vehicle which is unpaid by a defaulting buyer when the dealership subsequently repossesses the vehicle and seeks to obtain the title from the county clerk.
We affirm.
Ford Nissan raises two issues:
1. Did the Board of Equalization err in ruling that Rock Springs Ford Nissan, a duly licensed automobile dealer, is liable for sales tax the purchaser failed to pay?
2. Did the Board of Equalization err in ruling that the…
2Cases cited7 opinions
- L.U. Sheep Co. v. Board of County CommissionersWyoming Supreme Court · 1990
- Hamlin v. Transcon LinesWyoming Supreme Court · 1985
- Amrein v. StateWyoming Supreme Court · 1992
- DB v. State, Department of Family ServicesWyoming Supreme Court · 1993
- Enron Oil & Gas Co. v. FreudenthalWyoming Supreme Court · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Thunderbasin Land, Livestock & Investment Co. v. County of Laramie CountyWyoming Supreme Court · 2000
- Prokop v. HockhalterWyoming Supreme Court · 2006
- BUEHNER BLOCK COMPANY, INC. v. Wyoming Dept. of RevenueWyoming Supreme Court · 2006
- Russell v. Quality Auto City, Inc. (In Re Hermann)United States Bankruptcy Court, D. Wyoming · 2001