Legal Opinion
Colorado Department of Revenue v. City of Aurora
Colorado Court of Appeals
Decided March 1, 2001No. 00CA0535PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
JUDGE PLANK.
The Colorado Department of Revenue (Revenue) and Renny Fagan, in his official capacity as Executive Director of Revenue (Revenue Director), appeal from the summary judgment in favor of the City of Aurora (Aurora) on its appeal from the Revenue Director's final determination that Aurora was liable for state use tax on golf carts rented to the customers of Aurora's Spring-hill Golf Course (Springhill). We reverse and remand.
The dispositive facts are undisputed. In operating Springhill, Aurora rents golf carts to the public for a fee and does not charge tax on those…
2Cases cited16 opinions
- Illinois Trust & Savings Bank v. City of Arkansas CityCourt of Appeals for the Eighth Circuit · 1896
- Westrac, Inc. v. Walker Field, Colorado, Public Airport AuthorityColorado Court of Appeals · 1991
- Colorado Department of Revenue v. Woodmen of the WorldSupreme Court of Colorado · 1996
- City of Florence v. Board of Waterworks of PuebloSupreme Court of Colorado · 1990
- Howard Electrical & Mechanical, Inc. v. Department of RevenueSupreme Court of Colorado · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- General Steel Domestic Sales, LLC v. Hogan & Hartson, LLPColorado Court of Appeals · 2010
- Stell v. Colorado Department of Health Care Policy & FinancingColorado Court of Appeals · 2003
- Colborne Corp. v. WeinsteinColorado Court of Appeals · 2010
- Moss v. MEMBERS OF COLORADO WILDLIFE COM'NColorado Court of Appeals · 2010
- Moss v. Members of Colorado Wildlife CommissionColorado Court of Appeals · 2010