City of Boulder v. Leanin' Tree, Inc.

Boulder petitioned for review of a court of appeals' decision upholding summary judgment in favor of Leanin' Tree in its tax dispute with the city. The district court found that the right acquired by Leanin' Tree through its license agreements with independent artists, for the use of their art in manufacturing greeting cards, was an intangible right, not subject to the Boulder use tax. The court of appeals affirmed, finding that the transactions were not taxable for the separate reason that they fell within an exemption in the Boulder tax code for property actually transformed by the…