Western Electric Company, Incorporated v. Weed

Pursuant to Colorado Appellate Rules (C.A.R. 50), we granted appellants’ petition for certiorari to the Colorado Court of Appeals prior to argument and judgment in that court.

This case involves the Colorado sales and use tax laws. C.R.S. 1963, 138-5-2 and 138-5-34.

Appellants Western Electric and Mountain Bell contend that they are not subject to sales and use tax on the purchase by Mountain Bell from Western Electric and others of telephone instruments and other items used directly in providing telephone service to Mountain Bell’s customers. Specifically, they assert that the processing…