United Pacific Insurance Co. v. Wyoming Excise Tax Division, Department of Revenue & Taxation

ROSE, Justice.

The trial court entered judgment for unpaid Wyoming sales and use taxes against the surety of a nonresident prime contractor performing work in Yellowstone National Park under a contract with the United States government. We will affirm.

Bernal Construction Company (Bernal), a nonresident prime contractor, was awarded a contract to build a water system in Yellowstone National Park. Appellant United Pacific Insurance Company (United Pacific) agreed to become Bernal’s surety on Miller Act bonds (40 U.S.C. § 270a).1 The Wyo*219ming Excise Tax Division determined that Bernal was…