PacifiCorp, Inc. v. Department of RevenueAnnotate this Case
The Supreme Court affirmed the Board of Equalization’s decision affirming the ruling of the Wyoming Department of Revenue against PacifiCorp, Inc., which sought a ruling that its purchases of certain chemicals used in the process of generating electricity in coal-fired electrical generation facilities in Wyoming qualified for either the manufacturers’ sales tax exemption or the wholesalers’ sales tax exemption. The court held (1) The Board erred when it concluded that PacifiCorp is not a manufacturer under Wyo. Stat. Ann. 39-15-105(a)(iii)A); (2) the Board did not err when it held that certain chemicals necessary to treat water and sulfur dioxide emissions during the coal combustion processes that generate electricity are not “used directly” to generate electricity and are therefore not exempt from sales tax under section 39-15-105(a)(iii)(A); and (3) the Board did not err when it held that PacifiCorp’s purchases of certain chemicals and catalysts do not constitute wholesale purchases exempt from taxation under section 39-15-105(a)(iii)(F).