Memorial Hospital of Laramie County v. Department of Revenue & Taxation

THOMAS, Justice.

In Sublette County School District No. 1 v. State Board of Equalization, 770 P.2d 218 (Wyo.1989), this court held that the exemptions from the sales tax set forth in § 39-6-405, W.S.1977 (May 1985 Repl.),1 and the use tax set forth in § 39-6-505, W.S.1977 (May 1985 Repl.),2 were not avail*277able in an instance in which a contractor who had supplied the materials upon which the tax was assessed also had contracted to install those materials and that § 39-6-602(a), W.S.1977 (May 1985 Repl.),3 made that contractor subject to the sales tax as a “consumer or user” of the tangible…