Daimler Chrysler Financial Services Americas, LLC v. Colorado Department of Revenue

Opinion by

JUDGE NIETO *

¶ 1 Plaintiff, Daimler Chrysler Financial Services Americas, LLC (Daimler), appeals the judgment denying its claim for a tax credit or refund from defendant, Colorado Department of Revénue, under subsection 39-26-102(5), C.R.S.2013. We affirm.

I. Background

¶2 Consumers purchased motor vehicles from several motor vehicle dealers using retail installment contracts secured by liens on the vehicles. At the times of the sales, the dealers assigned all of their rights under the contracts to Daimler, who paid the dealers the entire amounts due on the contracts, including the…