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IN RE SALES TAX ASSESSMENT NO. 50030

No. 4320.

522 P.2d 149 (1974)

In the Matter of SALES TAX ASSESSMENT NO. 50030 against Mead & Sons, Inc., of Worland, Wyoming. MEAD & SONS, INC., Appellant (Petitioner below), v. DEPARTMENT OF REVENUE, STATE TAX COMMISSION, Appellee (Respondent below).

Supreme Court of Wyoming.

Rehearing Denied May 31, 1974.

Attorney(s) appearing for the Case

J.T. Langdon, Worland, for appellant.

C.A. Brimmer, Atty. Gen., and James D. Douglass, Sp. Asst. Atty. Gen., Cheyenne, for appellee.

Before PARKER, C.J., and McEWAN, GUTHRIE, McINTYRE and McCLINTOCK, JJ.

Justice McINTYRE delivered the opinion of the court.

Pursuant to the provisions of the Selective Sales Tax Act of 1937, as amended, suit was brought by the State Tax Commission for the recovery of sums assessed against Mead & Sons, Inc., as sales taxes due for the period of October 1, 1969 to September 30, 1972. There is no dispute as to the amount of taxes which would be due if taxes are collectible on the transactions involved. The amount would be $1,976.58...

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