Exxon Corp. v. Wyoming State Board of Equalization

CARDINE, Chief Justice.

Petitioner, Exxon Corporation, challenges the State’s imposition of a use tax on pipe purchased out of the state and installed in a pipeline operating in Wyoming and the failure of the State to grant Exxon a credit against that tax for taxes already paid to the state of Colorado. The State Board of Equalization found that the tax was properly assessed, that it did not violate the commerce clause of the United States Constitution, and that the denial of the offsetting credit was proper.

We affirm.

Petitioner states the issues as:

“I. Did the Board err in upholding a Wyoming…