Colorado Department of Revenue v. Woodmen of the World

This case presents the issue of whether fraternal benefit societies are exempt from the payment of Colorado sales taxes on retail purchases of tangible personal property. The trial court upheld the claim of Woodmen of the World and/or Assured Life Association that it is exempt from such taxes. The Colorado Court of Appeals affirmed, with one judge dissenting. Woodmen of the World v. Colorado Dep’t of Revenue, 893 P.2d 1349, 1354 (Colo.App.1994). We granted certiorari and now reverse the judgment of the court of appeals and return the case to that court with directions to reverse the judgment…