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STATE EX REL. DEPT. OF REV. v. BUGGY BATH UNLIMITED, INC.

Nos. 00-148, 00-149.

18 P.3d 1182 (2001)

2001 WY 27

STATE of Wyoming by and through the WYOMING DEPARTMENT OF REVENUE, Appellant (Petitioner), v. BUGGY BATH UNLIMITED, INC.; and Richard D. Hall, Appellees (Respondents). Buggy Bath Unlimited, Inc.; and Richard D. Hall d/b/a Buggy Bath Car Wash, Appellants (Petitioners), v. State of Wyoming, Department of Revenue, Appellee (Respondent).

Supreme Court of Wyoming.

March 8, 2001.

Attorney(s) appearing for the Case

Representing State of Wyoming, Department of Revenue: Gay Woodhouse, Attorney General; Harold E. Meier, Senior Assistant Attorney General; and Michael Dinnerstein, Senior Assistant Attorney General.

Representing Buggy Bath Unlimited & Hall: Nancy D. Freudenthal of Davis & Cannon, Cheyenne, WY.

Before LEHMAN, C.J.; GOLDEN and KITE, JJ.; and SPANGLER, D.J. (Ret.).

KITE, Justice.

[¶ 1] Buggy Bath Unlimited, Inc.1 (Buggy Bath) submitted sales tax refund claims for the periods of January 1996 through October 1998 to the Department of Revenue (Department). The Department denied the claims pursuant to application of its rules. Buggy Bath appealed to the State Board of Equalization (Board of Equalization) which interpreted § 39-6-410(c),2 prior to a 1997 amendment...

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