Department of Revenue v. Public Service Co. of Colorado

{1 Public Service Company of Colorado ("the taxpayer"), a producer of electricity, brought a tax refund claim against the Department of Revenue of the State of Colorado ("the Department") and its executive director, Barbara Brohl, in her official capacity. The taxpayer argued that it was entitled to a refund because it had paid taxes when it was actually eligible for an exemption under section 39-26-709(1)(a)(ID), C.R.S. (2018), which provides an exemption for machinery "used in Colorado directly and predominantly in manufacturing tangible personal property, for sale or profit...." (Emphasis…