Rural Electric Co. v. State Board of Equalization

Blume, Justice.

The legislature in 1937, by Chapter 102 of the Session Laws of that year, passed a general sales-tax law. It provided by subdivision (b) of Section 4 of this act that there should be paid an excise tax of two per cent paid “to public utilities, gas, electric, heat corporations as defined in chapter 94, Wyoming Revised Statutes 1931, whether such corporations are municipally or privately owned, for gas, electricity or heat furnished for domestic, industrial or commercial consumption.” The State Board of Equalization claimed that the plaintiff is subject to the tax just…