STATE v. WYO. STATE BD. OF EQUALIZATION

No. 94-16.

891 P.2d 68 (1995)

STATE of Wyoming and the Wyoming Department of Revenue, Appellants (Petitioners), v. The WYOMING STATE BOARD OF EQUALIZATION; and Molin Concrete Products Company, a Minnesota corporation, Appellees (Respondents).

Supreme Court of Wyoming.

March 3, 1995.


Attorney(s) appearing for the Case

Joseph B. Meyer, Atty. Gen., Vicci M. Colgan, Sr. Asst. Atty. Gen., and Clinton D. Beaver, Sr. Asst. Atty. Gen., Cheyenne, representing appellants.

Thomas D. Roberts, Sp. Asst. Atty. Gen., Cheyenne, representing appellee Wyoming State Bd. of Equalization.

Don Mingo, Vice President, Molin Concrete Products Co., Lino Lakes, MN, representing appellee Molin Concrete Products Co.

Before GOLDEN, C.J., and THOMAS, MACY, TAYLOR and LEHMAN, JJ.


GOLDEN, Chief Justice.

The Wyoming Department of Revenue (Department) appeals the Wyoming State Board of Equalization's (Board) decision to vacate a use tax assessment against Molin Concrete Products Company (Molin). We hold our decision in Memorial Hospital of Laramie County v. Department of Revenue and Taxation, 805 P.2d 276 (Wyo.1991) requires reversal of the Board's decision to vacate the Department's use tax assessment...

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