ROCK SPRINGS FORD NISSAN v. STATE BD. OF EQUALIZATION, WYOMING DEPT. OF REVENUE

No. 94-87.

890 P.2d 1100 (1995)

ROCK SPRINGS FORD NISSAN, Appellant (Petitioner), v. STATE BOARD OF EQUALIZATION, WYOMING DEPARTMENT OF REVENUE; Albert Vesco, in his official capacity as Sweetwater County Clerk; and Robb Slaughter in his official capacity as Sweetwater County Treasurer, Appellees (Defendants).

Supreme Court of Wyoming.

February 27, 1995.


Attorney(s) appearing for the Case

James R. Belcher and Lawrence J. Wolfe of Holland & Hart, Cheyenne, representing appellant.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, and Vicci M. Colgan, Sr. Asst. Attys. Gen., for State Bd. of Equalization and Gayle R. Stewart, Civil Deputy, Sweetwater County and Pros. Atty., for Sweetwater County Clerk and Treasurer.

Before GOLDEN, C.J., and THOMAS, MACY, TAYLOR and LEHMAN, JJ.


LEHMAN, Justice.

Rock Springs Ford Nissan (Ford Nissan) appeals from a ruling by the Wyoming State Board of Equalization (Board) finding Ford Nissan liable for sales tax due on a vehicle which is unpaid by a defaulting buyer when the dealership subsequently repossesses the vehicle and seeks to obtain the title from the county clerk.

We affirm.

Ford Nissan raises two issues:

1. Did the Board of Equalization err in ruling that Rock Springs Ford...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases