AT & T COMMUNICATIONS v. CITY OF BOULDER

No. 87CA0051.

775 P.2d 53 (1988)

AT & T COMMUNICATIONS OF the MOUNTAIN STATES, INC., Plaintiff-Appellant, v. The CITY OF BOULDER, DEPARTMENT OF FINANCE, SALES TAX DIVISION, Cappie Fine as the Finance Director, and James Piper as the City Manager, Defendants-Appellees.

Colorado Court of Appeals, Div. V.

Rehearing Denied January 19, 1989.

Certiorari Denied July 3, 1989.


Attorney(s) appearing for the Case

Holme, Roberts & Owen, Nancy J. Gegenheimer, Denver, James P. Kratochvill, J. Elaine Bialczak, Basking Ridge, N.J., for plaintiff-appellant.

Joseph N. de Raismes, City Atty., Carl M. Varady, Asst. City Atty., Boulder, for defendants-appellees.


PLANK, Judge.

In this C.R.C.P. 106(a)(4) proceeding, plaintiff, AT & T Communications of the Mountain States, Inc., (AT & T), appeals the district court's order affirming the denial of its sales tax refund claim. We affirm.

AT & T contends that the district court erred in determining that its purchase of access services from Mountain States Telegraph and Telephone Company (Mountain Bell) constituted the sale of tangible personal property rather...

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