Coors Brewing Co. v. City of Golden

Opinion by JUDGE BERNARD

¶ 1 This appeal involves a municipal tax on the use, storage, or consumption of personal property. We must decide, under the facts here, whether the scrap generated during the use of aluminum sheets by a manufacturer is purchased

?at wholesale, and therefore exempt from the use tax; or

?at retail, and therefore taxable under the use tax.

One important fact that governs our analysis is that, when the aluminum is purchased, the manufacturer intends to resell the scrap generated by the manufacturing process, and then does so.

¶ 2 To resolve this issue, we apply the "primary…