Wyoming railroad not liable for sales tax.

A railroad company, acting as a common carrier while delivering construction ballasts to users in other states, was found not to be liable for Wyoming sales and use tax because these types of transactions were deemed to be destination sales. However, any purchases of maintenance ballasts the railroad retains for use within Wyoming will be subject to tax. (Union Pacific Railroad Co., Wyoming Supreme Court, Nos. 02-70 and 02-91, April 30, 2003)

Posted on May 15, 2003