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STATE EX REL. WYO. DEPT. OF REVENUE v. UPRC

Nos. 02-70, 02-91.

67 P.3d 1176 (2003)

2003 WY 54

The STATE of Wyoming by and through the WYOMING DEPARTMENT OF REVENUE, Appellant (Petitioner), v. UNION PACIFIC RAILROAD COMPANY, Appellee (Respondent). Union Pacific Railroad Company, Cross-Appellant (Cross-Petitioner), v. The State of Wyoming by and through the Wyoming Department of Revenue, Appellee (Respondent).

Supreme Court of Wyoming.

April 30, 2003.

Attorney(s) appearing for the Case

Hoke MacMillan, Attorney General; John W. Renneisen, Deputy Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; and Cathleen D. Parker, Assistant Attorney General, Representing Appellant State, Dep't of Rev. Argument by Ms. Parker.

Gregory C. Dyekman of Dray, Thomson & Dyekman, P.C., Cheyenne, WY, Representing Appellee Union Pacific Railroad Co. Argument by Mr. Dyekman.

Before HILL, C.J., and GOLDEN, LEHMAN, KITE, and VOIGT, JJ.

LEHMAN, Justice.

[¶ 1] This case involves review of a decision of the State of Wyoming, Board of Equalization (SBOE) regarding purchases of ballast from a quarry located in Laramie County, by Respondent/Cross-Petitioner Union Pacific Railroad Company (UPRC). After hearing, SBOE ruled that sales tax did not need to be paid by UPRC with respect to purchases of "construction" ballast since these purchases constituted destination sales. However, SBOE ruled that sales...

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