Southwest Catholic Credit Union v. Charnes

KELLY, Judge.

Alan N. Chames, Executive Director of the Colorado Department of Revenue, appeals from a summary judgment entered in favor of Southwest Catholic Credit Union. The sole issue raised on appeal is whether the district court erred in holding that § 11-30-123, C.R.S.1973, exempts credit unions from paying sales taxes. Based on stipulated facts, the district court held that the specific credit union exemption contained within § 11-30-123, C.R.S.1973, supplanted the later enacted more general ex-emptive provisions embodied in the Emergency Retail Sales Act of 1935, § 39-26-101, et seq.,…