Weed v. Occhiato

This action was initiated by the Pepsi-Cola Bottling Company of Pueblo, pursuant to C.R.C.P. 106. The validity of the tax imposed against the company under the provisions of the Colorado Sales and Use Tax Law for its purchases of glass bottles from bottle manufacturers is in issue. The district court held that the bottles were specifically exempt from taxation, and the Director of Revenue of the State of Colorado brought this appeal. We concur in the district court’s interpretation of the statute and affirm the judgment.

C.R.S. 1963, 138-5-2 (14), provides for the following sales tax…