Legal Opinion
Pioneer Natural Resources USA, Inc. v. Colorado Department of Revenue
Colorado Court of Appeals
Decided August 14, 2014No. Court of Appeals No. 12CA1703PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
JUDGE FURMAN
§1 In this sales tax case, defendant, the Colorado Department of Revenue (DOR), appeals the district court's summary judgment in favor of plaintiff, Pioneer Natural Resources USA, Inc. (Pioneer). The DOR takes issue with the district court's conclusion that pipelines and fittings, which are located in one of Colorado's enterprise zones and are used to gather and deliver natural gas from Pioneer's wells to its processing facilities, qualify for Colorado's sales tax exemption because they "are in direct use in the manufacturing of natural gas" as defined in section…
2Cases cited7 opinions
- Bertrand v. Board of County Commissioners of Park CountySupreme Court of Colorado · 1994
- McIntire v. Trammell Crow, Inc.Colorado Court of Appeals · 2007
- Lujan v. Life Care Centers of AmericaColorado Court of Appeals · 2009
- Amos v. Aspen Alps 123, LLCSupreme Court of Colorado · 2012
- Kyle W. Larson Enterprises, Inc. v. Allstate Insurance Co.Colorado Court of Appeals · 2012
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3Cited by3 opinions
- Roalstad v. City of Lafayette, ColoradoColorado Court of Appeals · 2015
- Roalstad v. City of LafayetteColorado Court of Appeals · 2015
- Roalstad v. City of Lafayette, ColoradoColorado Court of Appeals · 2015