Wyoming Department of Revenue v. Calhoun

TAYLOR, Justice, Retired.

The Wyoming Department of Revenue appeals the order of the Wyoming State Board of Equalization (the Board ) awarding Melvin C. Calhoun a refund of the use tax he paid when registering his new pickup truck in 1993. Finding that Calhoun was a Native American resident of the Wind River Indian Reservation, and that the use of the vehicle was primarily on the reservation, the Board concluded that federal law prohibited the Department of Revenue’s assessment of the use tax. The Board’s findings of basic fact are unsupported by substantial evidence, and, therefore, we…