First Lutheran Mission of the Knolls v. Department of Revenue

KIRSHBAUM, Judge.

Plaintiff Life Science Church of the Knolls (Life Science) appeals a judgment of the trial court affirming a decision of the Department of Revenue which denied Life Science’s application for exemption from sales taxes pursuant to § 39-26-114, C.R.S. 1973. E. L. Peister, appearing pro se, also seeks to appeal the department’s decision. We affirm.

On October 21,1976, Life Science filed an application for sales tax exemption as a new church. At that time § 39-26-114(l)(b), C.R.S. 1973, granted exemption for “all sales made to religious . corporations, in the conduct of the…