Pacificorp, Inc. v. Department of Revenue

BURKE, Chief Justice.

[¶1] PacifiCorp, Inc.- operates coal-fired electrical generation facilities in Wyoming. In 2012, PacifiCorp sought a ruling from the Wyoming Department of Revenue that its purchases of certain chemicals used in the process of generating electricity qualified for either the manufacturers’ sales tax exemption or the wholesalers’ sales tax exemption. The Department ruled against PacifiCorp, and the Board of Equalization affirmed the Department’s ruling. PacifiCorp appealed to the district court, and we accepted certification of the appeal from the district court. We affirm…