Telluride Resort & Spa, L.P. v. Colorado Department of Revenue

In this decision, we affirm the court of appeals judgment upholding a sales tax assessment by the Colorado Department of Revenue (the Department). See Telluride Resort & Spa v. Colo. Dept. of Rev., 20 P.3d 1212 (Colo.App.2000).

The Department determined that: (1) Tel-luride Resort and Spa, L.P., a Delaware limited partnership (Telluride), had purchased an ongoing hotel business; and (2) owed state and county sales tages on hotel furniture, fixtures, equipment, and supplies (the personal property) totaling $175,680.11, together with $69,690.10 in interest. Telluride paid the taxes under protest…