BEFORE THE STATE BOARD OF EQUALIZATION
FOR THE STATE OF WYOMING
IN THE MATTER OF THE APPEAL OF )
UNION PACIFIC RAILROAD COMPANY )
FROM A FINAL AUDIT ASSESSMENT ) Docket No. 2000-67
DECISION BY THE DEPARTMENT )
OF REVENUE )
ORDER AMENDING CONCLUSIONS OF LAW
THIS MATTER having come before the Board upon its own motion, after consideration of a Motion for Reconsideration filed by the Wyoming Department of Revenue; the Board having discovered an error in one paragraph of its original opinion in this case, issued on December 19, 2001; and the Board being otherwise fully advised in the premises;
IT IS ORDERED that Paragraph 70 of the Conclusions of
Law is hereby amended to change the word "constructive," in the third sentence
of the paragraph, to "actual," so that the paragraph will now read:
70. Based on the evidence presented, we find a distinction, for tax purposes, between ballast purchased for construction projects, and ballast purchased for maintenance. Construction ballast purchased under the Amendment to the Ballast Sales Agreement is not subject to sales tax. Pursuant to the Amendment, title and actual possession of the ballast passes to Petitioner at specified destinations, not at the quarry in Laramie County, Wyoming. Petitioner's transportation of this ballast by regular rail car is as a common carrier pursuant to the Rail Transportation Contract. Thus, the purchases of this ballast does not occur in Wyoming, and no sales tax is due. However, Petitioner must pay use tax at the time and place where the construction ballast is first used.
THIS SPACE INTENTIONALLY LEFT BLANK
IT IS FURTHER ORDERED that in all situations in which
the Board's decision is printed, published, stored by whatever means, or otherwise made
available for review, the corrected paragraph 70 as set forth above shall be inserted in
the document in lieu of the original paragraph.
DATED this 26th day of March, 2002.
STATE BOARD OF EQUALIZATION
Edmund J. Schmidt, Chairman
Roberta A. Coates, Vice Chairman
Sylvia Lee Hackl, Member
Wendy J. Soto, Executive Secretary