For all cases involving a claim for exemption, the Petitioner shall clearly establish the facts supporting an exemption. In proceedings involving the question of whether or not there is a taxable event under Wyoming law, the petitioner shall have the burden of going forward and the Department shall have the ultimate burden of persuasion. Petitioners base their double taxation claim on the fact that both sales and property tax were assessd on their mobile home. Sales tax and Property tax on the mobile home are not the same kind of taxes. Sales tax is an excise tax imposed on the transfer of title or possession of tangible personal property, in this instance the mobile home.
Property tax is an ad valorem tax on the value of real property.
Petitioners affixed the mobile home to land they owned. The Converse County Assessor assessed Petitioners' mobile home as affixed to the land as real property. The sales tax was imposed on the transfer of ownership and title to the mobile home to Petitioner's which occurred upon the date of sale. This is a one time tax on the transfer of title and ownership based upon the sales price. The ad valorem tax is assessed annually to the owner of real property of record and is imposed on the fair market value of real property, in this instance the fair market value of the mobile home as affixed to the land.