Sublette County School District No. 1 v. State Board of Equalization

GOLDEN, Justice.

This appeal challenges the state’s imposition of a sales or use tax upon contractors who both provide and install materials under construction contracts with political subdivisions of the State of Wyoming. Sublette County School District No. 1 (school district) asserts that taxing those contractors effectively imposes a tax upon the governmental entity in contravention of both legislative intent and constitutional provisions granting tax-exempt status to the governmental entity. The trial court denied the school district declaratory and injunctive relief, granting a summary…