Legal Opinion
Broadmoor Hotel, Inc. v. Department of Revenue
Colorado Court of Appeals
Decided April 6, 1989No. 87CA1639PublishedCited by 12 opinions
1Opinion of the Court
PIERCE, Judge.
The Department of Revenue (Department) and its executive director, appeal a district court judgment reversing its decision and entering a summary judgment in favor of plaintiff, Broadmoor Hotel, Inc. We reverse.
The Broadmoor is a resort hotel which operates eight bars on its premises. Some of these bars make available to their patrons complimentary snacks and hors d’oeuvres which are purchased by the Broadmoor at wholesale. The issues on appeal are 1) whether the purchase of these items is subject to a use tax, and if so, 2) whether the Broadmoor is exempt from the tax under §…
2Cases cited7 opinions
- Travelers Indemnity Company v. BarnesSupreme Court of Colorado · 1976
- Security Life and Accident Company v. HeckersSupreme Court of Colorado · 1972
- Carpenter v. Carman Distributing Co.Supreme Court of Colorado · 1943
- International Business MacHines Corp. v. CharnesSupreme Court of Colorado · 1979
- Tri-State Generation & Transmission Ass'n v. Department of RevenueColorado Court of Appeals · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Expedia, Inc. v. City & County of DenverColorado Court of Appeals · 2014
- Noble Energy, Inc. v. Colorado Department of RevenueColorado Court of Appeals · 2010
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
- S & R HOTELS v. FitchLouisiana Court of Appeal · 1994
7 more not listed; retrieve them via the Exa API.