1. Home
  2. Browse Decisions
  3. P.2d
  4. 778 P.2d
  5. 778 P.2d 677 (1989)
 

AT & T COM. v. DEPT. OF REVENUE

No. 87SA253.

778 P.2d 677 (1989)

AT & T COMMUNICATIONS OF THE MOUNTAIN STATES, INC., Plaintiff-Appellee, v. STATE of Colorado, DEPARTMENT OF REVENUE, and Alan N. Charnes, as Executive Director of the Department of Revenue, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

Rehearing Denied September 18, 1989.

Attorney(s) appearing for the Case

Nancy J. Gegenheimer and R. Bruce Johnson, Holme Roberts & Owen, Denver, and James P. Kratochvill and J. Elaine Bialczak, Basking Ridge, N.J., for plaintiff-appellee.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., and Anthony S. Trumbly, Asst. Atty. Gen., Denver, for defendants-appellants.

Geoffrey T. Wilson, Denver, for amicus curiae Colorado Municipal League.

MULLARKEY, Justice.

In this appeal, we must decide whether the sale of local telephone network access services used in connection with interstate telephone calls is subject to state sales tax under section 39-26-104(1)(c), 16B C.R.S. (1982). We hold that it is taxable. We reverse the district court judgment and remand the case to that court to determine the amount of sales tax owed by AT & T Communications of the Mountain States, Inc. to the state of Colorado...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases