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Legal Opinion

Netflix, Inc. v. Department of Revenue of the State of Colorado

Colorado Court of Appeals

Decided July 3, 2025No. 24CA1019Published

1Opinion of the Court

The summaries of the Colorado Court of Appeals published opinions constitute no part of the opinion of the division but have been prepared by the division for the convenience of the reader. The summaries may not be cited or relied upon as they are not the official language of the division. Any discrepancy between the language in the summary and in the opinion should be resolved in favor of the language in the opinion. SUMMARY July 3, 2025

2025COA64

No. 24CA1019, Netflix, Inc. v. Department of Revenue of the State of Colorado — Taxation — Sales Tax — Tangible Personal Property — Digital Goods A…

2Cases cited16 opinions

  1. Cary v. United of Omaha Life Insurance Co.Supreme Court of Colorado · 2003
  2. Walgreen Co. v. CharnesSupreme Court of Colorado · 1991
  3. The People of the State of Colorado v. Benjamin WeeksSupreme Court of Colorado · 2021
  4. Department of Transportation v. StapletonSupreme Court of Colorado · 2004
  5. McIntire v. Trammell Crow, Inc.Colorado Court of Appeals · 2007

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