Maverick Motorsports Group, LLC v. Dept. of Revenue, State of Wyoming

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Maverick Motorsports Group, LLC ("Maverick") challenged a decision of the State Board of Equalization ("SBOE") that certain sales by Maverick were subject to Wyoming sales tax. At issue was whether sales of recreational vehicles were taxable in Wyoming because possession was transferred in Wyoming. Also at issue was whether enforcement and collection of Wyoming sales taxes violated the Commerce Clause. The court affirmed the actions of the SBOE and held that the purchase of the various recreational vehicles at issue constituted a taxable event where buyers took possession of the vehicles in Wyoming and that collection of sales taxes on these vehicles met constitutional requirements and did not violate the Commerce Clause.