State Ex Rel. Wyoming Department of Revenue v. Hanover Compression, LP

VOIGT, Chief Justice.

[T1] In this case, the Wyoming Department of Revenue ("Department") challenges the Board of Equalization ("Board") determination that certain income received by Hanover Compression, LP ("Hanover") for the operation and maintenance of compressor facilities was exempt from sales tax. Finding no error, we will affirm.

ISSUE

[¶ 2] Whether the compressor facilities maintained by Hanover fall within the definition of real property found in Wyo. Stat. Ann. § 39-15-101(a)(v) (LexisNexis 2007)?

FACTS

[¶ 3] Williams Field Services Company ("Williams"), who is not a party to this…