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STATE BD. OF EQUAL. v. KANSAS-NEBRASKA NAT. GAS CO

No. 3729.

457 P.2d 963 (1969)

In the Matter of Use Tax Assessment No. 32950 of the State Board of Equalization Against Kansas-Nebraska Natural Gas Company, Inc., Docket No. 359 of the State Board of Equalization. STATE BOARD OF EQUALIZATION of the State of Wyoming, Appellant (Appellee below), v. KANSAS-NEBRASKA NATURAL GAS COMPANY, Inc., a corporation, Appellee (Petitioner and appellant below).

Supreme Court of Wyoming.

August 26, 1969.

Attorney(s) appearing for the Case

James E. Barrett, Atty. Gen., Lawrence E. Johnson, Chief Sp. Asst. Atty. Gen., Robert Oberst, Sp. Asst. Atty. Gen., Cheyenne, Wyo., for appellant.

Arthur Kline of Kline, Tilker & Lynch, Cheyenne, Wyo., E.J. Jackson, Hastings, Neb., for appellee.

Before GRAY, C.J., and McINTYRE, PARKER and McEWAN, JJ.

PER CURIAM.

The State Board of Equalization levied an assessment of $28,447.96 against Kansas-Nebraska Natural Gas Company, Inc., as use tax on materials and supplies purchased outside the State of Wyoming and used in the construction of a low temperature absorption plant at Casper, which plant removes sulphur and various other undesirable or unwanted materials from natural gas, then transported by pipeline for sale to consumers, some in Wyoming but the majority in...

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