(DOWNLOAD) "State Bd. of Equal. v. Kansas-Nebraska Nat. Gas Co" by Supreme Court of Wyoming # eBook PDF Kindle ePub Free
eBook details
- Title: State Bd. of Equal. v. Kansas-Nebraska Nat. Gas Co
- Author : Supreme Court of Wyoming
- Release Date : January 26, 1969
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
The State Board of Equalization levied an assessment of $28,447.96 against Kansas-Nebraska Natural Gas Company, Inc., as use tax on materials and supplies purchased outside the State of Wyoming and used in the construction of a low temperature absorption plant at Casper, which plant removes sulphur and various other undesirable or unwanted materials from natural gas, then transported by pipeline for sale to consumers, some in Wyoming but the majority in adjoining states. The tax was paid under protest and the company then requested the board to be relieved of it under the statutory exemption, § 39-312, W.S. 1957, which provides, inter alia, the "storage, use or consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this act: * * * (b) Property * * * which is used or to be used in operating or maintaining interstate transportation * * *." The request for exemption was denied by the board on two grounds. First, Delta Engineering Corporation, the user and consumer of the materials and supplies, did not use them, nor were they to be used by Delta, in the operation and maintenance of interstate transportation. Second, even if Kansas-Nebraska be considered the user and consumer, such materials and supplies were not used nor to be used in operating or maintaining interstate transportation.
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