Legal Opinion
Cray Computer Corp. v. Colorado Department of Revenue
Colorado Court of Appeals
Decided November 8, 1999No. 97CA2076PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
Judge RULAND.
The sole issue in this appeal is the proper application of the state sales tax exemption allowed under § 39-30-106, C.R.S.1998, of the “Urban and Rural Enterprise Zone Act” (Enterprise Act). Plaintiffs, Cray Computer Corporation and Terry Willkom, appeal from a judgment dismissing their complaint against defendants, Colorado Department of Revenue and Renny Fagan in his official capacity as its Executive Director. We reverse and remand with directions.
According to Cray’s complaint, it conducted a manufacturing operation until March 1995 when the company filed for…
2Cases cited6 opinions
- Colorado Department of Revenue v. Woodmen of the WorldSupreme Court of Colorado · 1996
- Howard Electrical & Mechanical, Inc. v. Department of RevenueSupreme Court of Colorado · 1989
- Broadmoor Hotel, Inc. v. Department of RevenueColorado Court of Appeals · 1989
- Spedding v. Motor Vehicle Dealer BoardColorado Court of Appeals · 1997
- Robinson v. StateSupreme Court of Colorado · 1964
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3Cited by2 opinions
- Colorado Department of Revenue v. Cray Computer Corp.Supreme Court of Colorado · 2001
- TCI Satellite Entertainment, Inc. v. Board of Equalization of Montezuma CountyColorado Court of Appeals · 2000