BUEHNER BLOCK COMPANY, INC. v. WYOMING DEPT. OF REVENUE

No. 05-175.

139 P.3d 1150 (2006)

2006 WY 90

BUEHNER BLOCK COMPANY, INC., Appellant (Petitioner), v. WYOMING DEPARTMENT OF REVENUE, Excise Tax Division, Appellee (Respondent).

Supreme Court of Wyoming.

July 27, 2006.


Attorney(s) appearing for the Case

Representing Appellant: John A. Coppede and Scott Homar of Hickey & Evans LLP, Cheyenne, Wyoming.

Representing Appellee: Patrick J. Crank, Attorney General; Michael L. Hubbard, Deputy Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; and Ryan T. Schelhaas, Senior Assistant Attorney General. Argument by Mr. Schelhaas.

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


VOIGT, Chief Justice.

[¶ 1] Buehner Block Company, Inc. (Buehner Block) manufactures concrete blocks in Utah and sells its products both inside and outside that state. Some of Buehner Block's customers are in Wyoming, and the company has held a Wyoming sales and use tax vendor's license. However, Buehner Block did not collect and remit Wyoming sales taxes for the sales at issue in this case. Following certification from the district court pursuant to W.R.A.P...

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