City of Golden v. Aramark Educational Services, LLC

Opinion by Judge

HAWTHORNE

T1 This case concerns a sales tax assessment levied by the City of Golden (Golden) on food sales made by Aramark Education Services, LLC (Aramark), on the Colorado School of Mines (CSM) campus. Plaintiffs, Golden and Jeff Hansen, in his official capacity as Golden's Finance Director, appeal the district court's summary judgment for defendant, Aramark.1 Because we conclude that Aramark's sales were not exempt from taxation, we reverse the summary judgment and remand the case to the district court to reinstate the assessment.

TABLE OF CONTENTS

I. Background

IIL. Standard…