State Ex Rel. Wyoming Department of Revenue v. Buggy Bath Unlimited, Inc.

KITE, Justice.

[¶1] Buggy Bath Unlimited, Inc. 1 (Buggy Bath) submitted sales tax refund claims for the periods of January 1996 through October 1998 to the Department of Revenue (Department). The Department denied the claims pursuant to application of its rules. Buggy Bath appealed to the State Board of Equalization (Board of Equalization) which interpreted § 39-6-410(c), 2 prior to a 1997 amendment, to require erroneously collected sales tax be refunded to purchasers and, subsequent to the amendment, to require erroneously collected sales tax be refunded to vendors. The Department and Buggy…