Matthews v. State, Department of Revenue

The question before us is whether it is constitutionally permissible for the Colorado taxing authorities to deny a trade-in allowance in computing the use tax on a motor vehicle purchased out of state when such a credit is allowed when the vehicle is purchased in Colorado. The trial court held that such unequal treatment was discriminatory and constituted an impermissible burden on interstate commerce. U.S. Const. Art. I, § 8. We agree and affirm.

“(1) On November 14, 1973, Appellant Robert S. Matthews purchased a mobile home 1 in Arizona from an Arizona retail merchant. The asking price for…