Public Service Co. v. Department of Revenue

Opinion by

Judge ROY.

Defendants, the Colorado Department of Revenue and M. Michael Cooke, in her official capacity as executive director of the department (collectively the Department), appeal from the judgment of the trial court reversing the Department’s final determination that plaintiff, Public Service Company of Colorado (taxpayer), was not entitled to a refund of sales and use taxes it paid on the purchase of machinery and machine tools used in the generation and distribution of electricity. We affirm.

I. Sales and Use Tax.

The sales tax is levied “[o]n the purchase price paid or charged…