Barcon, Inc. v. State Bd. of Equalization

In this appeal, we are asked to determine whether Wyomings use tax imposes an excise tax on persons purchasing used property out-of-state from a non-vendor. We affirm the decision of the district court which affirmed the Wyoming State Board of Equalization decision that the deficiency assessment issued by the Wyoming Department of Revenue and Taxation was in accord with specifically amended provisions of Wyoming law. However, because of ambiguity in the statutory language, we must construe the language of the provisions of Wyomings Use Tax Act of 1937, Wyo. Stat. §§ 39-6-501 through 39-6-518 (1990 &; Supp. 1992) (hereinafter Use Tax Act or use tax) to effectuate the legislative intent.