Legal Opinion
No.
Colorado Attorney General Reports
Decided April 17, 1987Published
1Opinion of the Court
Sherry Harrington Director Colorado Lottery 700 Broadway, Suite 930 Denver, CO 80220
Dear Ms. Harrington:
I am writing in response to the request of your office for a formal legal opinion concerning a city's imposition of a tax on the sales of lottery tickets.
QUESTION PRESENTED AND CONCLUSION
May a political subdivision impose a sales tax on the sale of lottery tickets issued by the State Lottery Division?
No.
ANALYSIS
You have asked whether the City of Arvada or other political subdivisions may impose a tax on the sales of lottery tickets. Generally, a municipal corporation or political…
2Cases cited6 opinions
- Board of Regents of the Universities & State College v. City of TempeArizona Supreme Court · 1960
- Wilkinsburg Borough v. Wilkinsburg Borough School DistrictSupreme Court of Pennsylvania · 1950
- Southeastern Pennsylvania Transportation Authority v. Board for the Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 1974
- City of Tempe v. Arizona Board of RegentsCourt of Appeals of Arizona · 1969
- City of Boulder v. Regents of the University of ColoradoSupreme Court of Colorado · 1972
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