Woodmen of the World &/Or Assured Life Ass'n v. Colorado Department of Revenue

Opinion by

Judge TAUBMAN.

Defendant, the Department of Revenue (Department), appeals the trial court’s decision that plaintiff, Woodmen of the World and/or Assured Life Association (Woodmen), is exempt from paying Colorado sales and use taxes. The question presented is whether the exemption from the taxation for fraternal benefit societies enacted in 1911 extends to sales and use taxes which were first imposed in 1935. We conclude that fraternal benefit societies are exempt from sales and use taxes and, therefore, affirm.

I

Woodmen is a fraternal benefit society, as defined by § 10-14-101, et…