A.B. Hirschfeld Press, Inc. v. City & County of Denver

The issue in this case is whether section 53-91 to -97 of the Revised Municipal Code of the City and County of Denver authorizes the Denver Department of Revenue to impose a use tax on a commercial lithographer’s purchase of pre-press materials necessary for the production of custom printed products. The majority concludes that pre-press materials are subject to the municipal use tax. I disagree. Because pre-press materials are purchased for resale, they are not within the category of personal property upon which a use tax may be levied. To impose a use tax upon pre-press materials in…