PACIFICORP, INC. v. DEPARTMENT OF REVENUE

S-16-0084.

401 P.3d 905 (2017)

2017 WY 106

PACIFICORP, INC., Appellant (Petitioner), v. DEPARTMENT OF REVENUE, STATE of Wyoming, Appellee (Respondent).

Supreme Court of Wyoming.

September 14, 2017.


Attorney(s) appearing for the Case

Representing Appellant: Paul J. Hickey , Hickey & Evans, LLP, Cheyenne, Wyoming; Richard G. Smith , Hawley, Troxell, Ennis & Hawley, LLP, Boise, Idaho. Argument by Mr. Smith.

Representing Appellee: Peter K. Michael , Attorney General; Karl D. Anderson , Senior Assistant Attorney General; Ryan T. Schelhaas , Senior Assistant Attorney General; Lisa M. Spillman , Senior Assistant Attorney General. Argument by Ms. Spillman.

Before BURKE, C.J., and HILL, DAVIS, FOX, and KAUTZ, JJ.


[¶ 1] PacifiCorp, Inc. operates coal-fired electrical generation facilities in Wyoming. In 2012, PacifiCorp sought a ruling from the Wyoming Department of Revenue that its purchases of certain chemicals used in the process of generating electricity qualified for either the manufacturers' sales tax exemption or the wholesalers...

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