Memorial Hospital of Laramie County v. Department of Revenue and Taxation of State of Wyo
In Memorial Hospital of Laramie County v. Department of Revenue and Taxation of State of Wyo., 770 P.2d 223, 226 (Wyo. 1989), the controversy centered around the sales and use taxation of materials which were used in the construction of an addition to a hospital.
The Department of Revenue and Taxation notified a subcontractor who supplied materials "through a direct contract with the hospital while providing labor relating to those materials through a separate labor subcontract with the construction manager" that the materials were subject to taxation. Memorial Hospital of Laramie County, 770 P.2d at 225.
The hospital filed a claim for declaratory and injunctive relief, alleging that its tax-exempt status precluded taxation of the materials. Id.
It also paid, under protest, the taxes which were assessed against the subcontractor. Although the hospital may not have been immediately obligated to pay the tax, the Court held that a justiciable controversy existed because "the injury was sufficiently imminent as to warrant judicial consideration." 770 P.2d at 227.