Memorial Hospital of Laramie County v. Department of Revenue & Taxation

I respectfully disagree with the majority in declaration that our prior case of Sublette County School Dist. No. 1 v. State Bd. of Equalization, State of Wyoming, 770 P.2d 218 (Wyo.1989) controls resolution of this case.

I perceive that the state agency changed the taxation rules and this court misinterpreted the law in order to collect sales tax from the Memorial Hospital of Laramie County remodeling construction project. In result, we expect the users of the hospital to unnecessarily subsidize the state and other levels of government which receive some apportioned share of sales tax…