Selected for Official Publication.
COYTE, Judge.
Defendant appeals from a declaratory judgment which ruled that plaintiffs are not required to collect sales tax on the meals sold in their snack bars and student unions. Defendant also seeks reversal of the trial court's injunction against promulgating or enforcing any rules or regulations in conflict with its decree.
The statute, C.R.S.1963, 138-5-4(1)(f), levies a sales tax as follows:
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