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STATE BD. OF EQUALIZATION v. CHEYENNE NEWSPAPERS

No. 5239.

611 P.2d 805 (1980)

STATE BOARD OF EQUALIZATION, Appellant (Respondent), v. CHEYENNE NEWSPAPERS, INC., Appellee (Petitioner).

Supreme Court of Wyoming.

May 15, 1980.

Attorney(s) appearing for the Case

John D. Troughton, Atty. Gen., and Kenneth G. Vines, Asst. Atty. Gen. (argued), for appellant (respondent).

Paul J. Hickey, Horiskey, Bagley & Hickey, Cheyenne, for appellee (petitioner).

Before RAPER, C.J., and McCLINTOCK, THOMAS and ROSE, JJ., and JOFFE, D.J.

RAPER, Chief Justice.

Liability for use taxes on certain supplies used in the process of printing newspapers and on a printing press purchased by appellee, Cheyenne Newspapers, Inc., is the subject dealt with in this appeal. The district court reversed the appellant, State Board of Equalization, which had held the supplies and printing press taxable.

We will affirm the district court.

The issues as stated by appellant are:

"1. Was the District...

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