E. LARAMIE CTY. v. BD. OF EQUALIZATION

No. 99-228.

9 P.3d 268 (2000)

EASTERN LARAMIE COUNTY SOLID WASTE DISPOSAL DISTRICT, Appellant (Petitioner), v. STATE BOARD OF EQUALIZATION and Department of Revenue, State of Wyoming, Appellees (Respondents).

Supreme Court of Wyoming.

August 1, 2000.


Attorney(s) appearing for the Case

Representing Appellant: Peter H. Froelicher, Laramie County Attorney, Cheyenne, Wyoming.

Representing Appellee: Gay Woodhouse, Wyoming Attorney General; Rowena Heckert, Deputy Attorney General; Michael Dinnerstein, Assistant Attorney General. Argument by Mr. Dinnerstein.

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


GOLDEN, Justice.

Appellant Eastern Laramie County Solid Waste Disposal District (District) seeks review of an order issued by Appellee State Board of Equalization (Board) upholding a decision of Appellee Department of Revenue (Department), which determined that the District was not exempt from taxes on sales of services and tangible personal property sold to the District because it was not a "political subdivision" as contemplated by the governing statute. We will...

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