Wyoming Supreme Court March 3, 1995, No. 94-16 (State v. Wyoming State Board of Equalization)

GOLDEN, Chief Justice.

The Wyoming Department of Revenue (Department) appeals the Wyoming State Board of Equalization’s (Board) decision to vacate a use tax assessment against Molin Concrete Products Company (Molin). We hold our decision in Memorial Hospital of Laramie County v. Department of Revenue and Taxation, 805 P.2d 276 (Wyo.