Department of Revenue & Taxation v. Casper Legion Baseball Club, Inc.

GOLDEN, Justice.

Appellant State of Wyoming Department of Revenue and Taxation (Department) appeals a district court decision granting ap-pellee Casper Legion Baseball Club, Inc. (Legion) an exemption from state sales taxation. The district court’s decision reversed the Department’s administrative decision denying the exemption, but it denied Legion’s motion for costs of a transcript and filing fees on reversal. The issue presented by the Department is whether the Legion is entitled to the exemption as a “charitable” organization under W.S. 39-6-405(a)(xiv) (May 1985 Repl.)1 and W.S.…