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[DOWNLOAD] "Memorial Hosp. v. Dept. of Rev. & Tax" by Supreme Court of Wyoming * eBook PDF Kindle ePub Free

Memorial Hosp. v. Dept. of Rev. & Tax

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eBook details

  • Title: Memorial Hosp. v. Dept. of Rev. & Tax
  • Author : Supreme Court of Wyoming
  • Release Date : January 06, 1989
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 61 KB

Description

Memorial Hospital of Laramie County (hospital) asserts that the trial court erred in dismissing its declaratory judgment action against the Department of Revenue and Taxation (department) for lack of subject matter jurisdiction. We will reverse. Because the hospital's suit raises substantive issues identical to those raised in Sublette County School District No. 1 v. State Board of Equalization, 770 P.2d 218 (Wyo. 1989), we remand for disposition consistent with our decision in that case. On March 12, 1986, the hospital entered into a construction management agreement with Fru-Con Construction Corporation to build an addition to its facilities. That agreement established certain procedures for letting bids and purchasing materials which were designed to avoid the costs of sales and use taxes on construction materials. The hospital believed such procedures were consistent with advice received through its previous communications with the department. Accordingly, during the bidding process the hospital and Fru-Con structured certain material acquisitions as direct purchases by the hospital. 1 However, due to the broad authority granted Fru-Con to subcontract for labor on the project, three distinct situations were created with respect to contractors supplying materials: (1) some contractors supplied only materials through a direct contract with the hospital; (2) others supplied both materials and labor through a single subcontract with Fru-Con; (3) still others supplied materials through a direct contract with the hospital while providing labor relating to those materials through a separate labor subcontract with Fru-Con. The hospital advised suppliers in the third class that such transactions for materials were exempt from sales and use taxation.


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