Denver & Rio Grande Western Railroad v. State Tax Commission

WADE, Chief Justice.

Denver and Rio Grande Western Railroad Company petitions this court to review a State Tax Commission decision imposing sales tax liability on money paid to Denver and Rio Grande for repairing cars and locomotives of other railroads used by Denver and Rio Grande as exchange equipment in interstate commerce. Only the repair of such equipment chargeable to the railroad which owns it is involved in this petition. This is called “owner line responsibility” and includes repairs resulting from ordinary wear as distinguished from “handling line responsibility” resulting from the…