BUEHNER BLOCK COMPANY, INC. v. Wyoming Dept. of Revenue

VOIGT, Chief Justice.

[¶ 1] Buehner Block Company, Inc. (Buehner Block) manufactures concrete blocks in Utah and sells its products both inside and outside that state. Some of Buehner Block’s customers are in Wyoming, and the company has held a Wyoming sales and use tax vendor’s license. However, Buehner Block did not collect and remit Wyoming sales taxes for the sales at issue in this case. Following certification from the district court pursuant to W.R.A.P. 12.09(b), we affirm the decision of the Wyoming State Board of Equalization that Buehner Block was obligated to collect and remit…