M & B Drilling and Construction Company, Inc. v. State Board of Equalization,
In M & B Drilling and Construction Company, Inc. v. State Board of Equalization, 706 P.2d 243 (Wyo. 1985), the Court construed Wyo. Stat. Ann. 39-6-417(a) (Michie 1977) (amended 1991), which provided:
"(a) Any vendor who under the pretense of collecting the sales taxes imposed by this article collects and retains an excessive amount or who intentionally fails to remit to the board the full amount of taxes when due is guilty of a misdemeanor." 706 P.2d at 246.
The statute at issue made it a crime for vendors through "pretense" to purposefully collect erroneous sales taxes. Id.
M & B argued the sales tax it had collected in violation of this statute should be applied to its underpayment of its own sales tax liability as a contractor.
The Court stated:
"The vendor should, we think, not be permitted--unless the statute in clear and positive language so says . . . to use the money of a vendee who for one reason or another has overpaid the sales tax on a purchased article to offset the failure of such vendor to collect the proper amount from another taxpayer." 706 P.2d at 245-46.