SOLVAY CHEMICALS v. DEPARTMENT OF REVENUE

S-22-0018.

517 P.3d 1146 (2022)

2022 WY 124

SOLVAY CHEMICALS, INC., Appellant (Petitioner), v. WYOMING DEPARTMENT OF REVENUE, Appellee (Respondent).

Supreme Court of Wyoming.

September 30, 2022.


Attorney(s) appearing for the Case

Representing Appellant: Walter F. Eggers, III and Kasey J. Schlueter , Holland & Hart LLP, Cheyenne, Wyoming. Argument by Ms. Schlueter.

Representing Appellee: Bridget Hill , Wyoming Attorney General; Brandi Monger , Deputy Attorney General; Karl D. Anderson , Supervising Attorney General; Patrick Miller , Assistant Attorney General. Argument by Mr. Anderson.

Before FOX, C.J., and KAUTZ, BOOMGAARDEN, GRAY, and FENN, JJ.


[¶1] Solvay Chemicals, Inc. (Solvay) appeals the Wyoming Department of Revenue's (Department) decision disallowing a deduction of bagging costs from the taxable value of its bagged soda ash. The State Board of Equalization (Board) and the district court affirmed the Department's decision...

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