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STATE DEPT. OF REV. v. POWDER RIVER COAL CO.

No. 03-9.

90 P.3d 1158 (2004)

2004 WY 54

STATE of Wyoming, By and Through The WYOMING DEPARTMENT OF REVENUE, Appellant (Petitioner), v. POWDER RIVER COAL COMPANY, Appellee (Respondent).

Supreme Court of Wyoming.

May 14, 2004.

Attorney(s) appearing for the Case

Representing Appellant: Patrick J. Crank, Wyoming Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; William F. Russell, Assistant Attorney General. Argument by Mr. Russell.

Representing Appellee: Lawrence J. Wolfe, P.C., and James R. Belcher, P.C., of Holland & Hart LLP, Cheyenne, Wyoming. Argument by Mr. Belcher.

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

GOLDEN, Justice.

[¶ 1] Appellant Department of Revenue (Department) imposed sales tax on that portion of Appellee Powder River Coal Company's (PRCC) revenue collected to pay for another tax, the Leaking Underground Storage Tank tax1 also known as LUST tax. Following a hearing, the Board of Equalization (Board) reversed the Department, finding no legislative intent to impose sales tax on another...

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