State Department of Revenue v. Adolph Coors Co.
Supreme Court of Colorado
1Opinion of the Court
ERICKSON, Justice.
We granted certiorari to review the decision of the court of appeals in Adolph Coors Co. v. Chames, 690 P.2d 893 (Colo.App.1984), which affirmed a district court judgment granting a tax refund on sales and use taxes paid from 1977 to 1980 by the Adolph Coors Company (Coors) on purchases of beer keg materials used in its beer-making business. The court of appeals held that the purchases were exempt from sales and use taxes because the beer kegs qualified as containers under sections 39-26-102(20)(a) and 39-26-203(1)(f)(I), 16B C.R.S. (1982). We affirm the judgment of the…
Also in this document: Dissent.
2Cases cited17 opinions
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- City and County of Denver v. SweetSupreme Court of Colorado · 1958
- Bedford v. Colorado Fuel & Iron Corp.Supreme Court of Colorado · 1938
- Tompkins v. DeLeonSupreme Court of Colorado · 1979
- United Presbyterian Ass'n v. Board of County CommissionersSupreme Court of Colorado · 1968
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3Cited by18 opinions
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- Ball Corp. v. FisherColorado Court of Appeals · 2001
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