Wyoming Department of Revenue v. Qwest Corp.

KITE, Chief Justice.

[¶ 1] This case involves issues of administrative procedure and sales tax audits and refunds. After an audit by the Department of Audit (DOA), the Department of Revenue (DOR) determined that Qwest was not entitled to a refund of sales tax which was incorrectly collected from its customers and remitted to the state because Qwest did not provide data showing the actual amount of tax collected and remitted by month and by county. Qwest appealed the DOR's determination to the State Board of Equalization (SBOE), asserting it did not retain that type of information and its…