Rules, Wyoming State Board of Equalization, Chapter 2, 3. Rules, Wyoming State Board of Equalization, Chapter 2, 5. This case is presented to the SBOE by convoluted events. The taxpayer has paid taxes on the gross proceeds of his multiple coin operated car washes for numerous years. There exists no material issues of fact in dispute.
Petitioners own four coin operated car washes in the State of Wyoming.
Petitioners' car wash operation consists of coin-operated devices used in a self service fashion and the bays operate on quarters, bills or tokens. The tokens are sold to larger entities such as the Wyoming State Highway Patrol and coal mines. The customers at the car wash do not pay an additional sum for sales taxes. Some of the customers purchasing tokens are exempt from taxation. Petitioners paid the sales tax based on gross receipts from the car washes.