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QWEST CORP. v. STATE EX REL. DEPT. OF REV.

No. 05-7.

130 P.3d 507 (2006)

2006 WY 35

QWEST CORPORATION, Appellant (Petitioner), v. STATE of Wyoming, by and through the WYOMING DEPARTMENT OF REVENUE, Appellee (Respondent).

Supreme Court of Wyoming.

March 22, 2006.

Attorney(s) appearing for the Case

Representing Appellant: Ryan Schwartz and John E. Masters, Hathaway & Kunz, P.C., Cheyenne, Wyoming; Larry H. McMillin, Qwest Services Corporation, Denver, Colorado; Robert R. Gunning and Neil I. Pomerantz, Silverstein & Pomerantz, LLP, Denver, Colorado.

Representing Appellee: Patrick J. Crank, Attorney General; Michael L. Hubbard, Deputy Attorney General; Martin Hardsocg, Senior Assistant Attorney General; Catherine D. Parker, Assistant Attorney General.

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

BURKE, Justice.

[¶ 1] Qwest Corporation (Qwest) appeals from a decision of the State Board of Equalization (SBOE) upholding a sales tax assessment. Qwest challenges the SBOE's finding that an End User Common Line charge (EUCL) constitutes a charge for intrastate telephone services that is subject to Wyoming sales and use tax. Qwest claims that even if the charge is taxable, the majority of the assessment was barred by the statute of limitations. We find that...

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