Summary
The Wyoming Supreme Court held that roadside services consisting of jump-starting a vehicle, unlocking a vehicle, and replacing a flat tire with a spare tire were not taxable services under Wyo. Stat. Ann. § 39-15-103(a)(i)(J). The court concluded that an alteration requires a non-de minimis change making the vehicle different, while an improvement requires an increase in value. The court affirmed the Wyoming Board of Equalization and reversed the district court.
Court
Supreme Court of Wyoming
Jurisdiction
Wyoming
Decision date
November 15, 2022
Docket number
S-22-0074
Disposition
reversed
Questions Presented
- Whether Big Al's roadside services constituted taxable services performed for the alteration or improvement of tangible personal property under Wyo. Stat. Ann. § 39-15-103(a)(i)(J).
- Whether the Board of Equalization's decision that the services were not taxable was in accordance with law.
Holdings
- An alteration requires a change that makes the vehicle different in nature, form, or quality; the statute does not encompass a merely temporary or de minimis change.
- An improvement requires a service that increases the value of the tangible personal property; merely restoring drivability or making the property operational is insufficient.
- Jump-starting a vehicle, unlocking a vehicle, and replacing a flat tire with the vehicle's spare tire do not constitute taxable alteration or improvement services under Wyo. Stat. Ann. § 39-15-103(a)(i)(J).
- When the issue is whether a taxable event occurred, the Department of Revenue bears the ultimate burden of persuasion; the burden applicable to claimed tax exemptions does not apply.
Court Document
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