No.

Alan N. Charnes Executive Director Colorado Department of Revenue 486 Capitol Annex Bldg. 1375 Sherman Street Denver, Colorado 80261

Dear Mr. Charnes:

This opinion letter is in response to your August 10, 1983 letter in which you inquired whether the federal and state constitutional prohibitions against impairing contractual obligations limit the state's ability to impose sales and use taxes at a rate higher than contemplated in pre-existing building and construction contracts. Your letter referenced the 1983 General Assembly statutory rate changes in sales and use taxes and in the Regional…