PLANK, Judge.
The Regional Transportation District, Alan Charnes, and the Colorado Department of Revenue appeal the ruling of the district court which found Martin Marietta Corporation (MMC) exempt from the Colorado use tax (use tax) and Regional Transportation District tax (RTD tax), pursuant to § 39-26-203(1)(b), C.R.S. (1982 Repl.Vol. 16B). We affirm.
MMC is in the business of performing work for the federal government under detailed contracts. Part...
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