Ball Aerospace & Technologies Corp. v. City of Boulder

Opinion by

Judge MILLER.

11 In this use tax assessment dispute, defendant, City of Boulder (City), appeals the trial court's summary judgment for plaintiff, Ball Aerospace & Technologies Corporation (Company), reversing a hearing officer's determination that Company owed use tax on its acquisition of downloaded computer software and access to online data services. We conclude that the trial court erred in determining that the transactions at issue were not taxable. Accordingly, we reverse and remand to the trial court with directions to grant City's cross-motion for summary judgment and enter…