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SUBLETTE CTY. SCH. D. 1 v. BD. OF EQUAL.

No. 88-144.

770 P.2d 218 (1989)

SUBLETTE COUNTY SCHOOL DISTRICT NO. 1 and Bancroft Construction, Appellants (Plaintiffs), v. STATE BOARD OF EQUALIZATION, STATE OF WYOMING, Appellee (Defendant).

Supreme Court of Wyoming.

March 6, 1989.

Attorney(s) appearing for the Case

Gerald R. Mason of Mason & Twichell, P.C., Pinedale, for appellants.

Joseph B. Meyer, Atty. Gen., Peter J. Mulvaney, Deputy Atty. Gen., Michael L. Hubbard, and Robert J. Walters, Asst. Attys. Gen., Cheyenne, for appellee.

Before CARDINE, C.J., and THOMAS, URBIGKIT, MACY and GOLDEN, JJ.

GOLDEN, Justice.

This appeal challenges the state's imposition of a sales or use tax upon contractors who both provide and install materials under construction contracts with political subdivisions of the State of Wyoming. Sublette County School District No. 1 (school district) asserts that taxing those contractors effectively imposes a tax upon the governmental entity in contravention of both legislative intent and constitutional provisions granting tax-exempt status...

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