Treece, Alfrey, Musat & Bosworth, PC v. Department of Finance

Opinion by

Judge CASEBOLT.

In this use tax dispute, defendant, the Department of Finance of the City and County of Denver (Denver), appeals the district court’s judgment reversing a hearing officer’s determination that plaintiff, Treeee, Alfrey, Musat & Bosworth, P.C. (law firm), owed use tax upon the cost of obtaining copies of medical records from health care providers for the law firm’s use in litigation. The court determined that payments by the law firm to health care providers did not constitute the purchase of tangible personal property in a retail sale. We affirm.

I. Background

The law…