Legal Opinion
General Motors Corp. v. City & County of Denver
Supreme Court of Colorado
Decided December 6, 1999No. 98SA220PublishedCited by 31 opinions
1Opinion of the CourtJustice Kourlis
In this case, we determine whether the City and County of Denver (Denver) may impose a use tax on automobiles owned by General Motors Corporation (GM) and used in Denver for 1 to 4% of their total useful life. We hold that the Commerce Clause does not prohibit such a tax, subject to the limitation that Denver’s tax must be offset by a credit for any sales or use taxes on the wholesale value of the parts and materials *64used to construct the vehicles that GM may have incurred for purchases or uses in foreign states prior to their arrival in Denver. We then consider whether GM is entitled to…
2Cases cited42 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Dean Milk Co. v. City of MadisonSupreme Court of the United States · 1951
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
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3Cited by31 opinions
- City of Greenwood Village v. for the Proposed City of CentennialSupreme Court of Colorado · 2000
- Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
- E-470 Public Highway Authority v. RevenigSupreme Court of Colorado · 2004
- Irwin Industrial Tool Co. v. Department of RevenueIllinois Supreme Court · 2010
- Northwood Construction Co. v. Township of Upper MorelandSupreme Court of Pennsylvania · 2004
26 more not listed; retrieve them via the Exa API.