WYOMING DEPT. OF REVENUE v. QWEST CORP.

No. S-11-0002.

263 P.3d 622 (2011)

2011 WY 146

WYOMING DEPARTMENT OF REVENUE, Appellant (Petitioner), v. QWEST CORPORATION, Appellee (Respondent).

Supreme Court of Wyoming.

October 21, 2011.


Attorney(s) appearing for the Case

Representing Appellant: Gregory A. Phillips , Wyoming Attorney General; Michael L. Hubbard , Deputy Attorney General; Cathleen D. Parker , Senior Assistant Attorney General; Martin L. Hardsocg , Senior Assistant Attorney General. Argument by Mr. Hardsocg.

Representing Appellee: Michael Rosenthal and Lucas Buckley , Hathaway & Kunz, P.C.; Larry H. McMillin and Roy A. Adkins , Qwest Corporation, Denver, Colorado. Argument by Mr. McMillin .

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


KITE, Chief Justice.

[¶ 1] This case involves issues of administrative procedure and sales tax audits and refunds. After an audit by the Department of Audit (DOA), the Department of Revenue (DOR) determined that Qwest was not entitled to a refund of sales tax which was incorrectly collected from its customers and remitted to the state because Qwest did not provide data showing the actual amount of tax collected and remitted by month and by county. Qwest appealed...

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