UNITED PACIFIC INS. CO. v. WYOMING EXCISE TAX DIV.

No. 85-15.

713 P.2d 217 (1986)

UNITED PACIFIC INSURANCE CO., Appellant (Defendant), v. WYOMING EXCISE TAX DIVISION, DEPARTMENT OF REVENUE AND TAXATION, Appellee (Plaintiff).

Supreme Court of Wyoming.

January 24, 1986.


Attorney(s) appearing for the Case

James L. Applegate and Glenn Parker of Hirst & Applegate, Cheyenne, for appellant.

A.G. McClintock, Atty. Gen., Peter J. Mulvaney, Deputy Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., Robert J. Walters, Asst. Atty. Gen., Cheyenne, for appellee.

Before THOMAS, C.J., and ROSE, ROONEY, BROWN and CARDINE, JJ.


ROSE, Justice.

The trial court entered judgment for unpaid Wyoming sales and use taxes against the surety of a nonresident prime contractor performing work in Yellowstone National Park under a contract with the United States government. We will affirm.

Bernal Construction Company (Bernal), a nonresident prime contractor, was awarded a contract to build a water system in Yellowstone National Park. Appellant United Pacific Insurance Company (United Pacific)...

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