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ARAPAHOE ROOFING & SHEET METAL v. DENVER

No. 91SA275.

831 P.2d 451 (1992)

ARAPAHOE ROOFING AND SHEET METAL, INC., Petitioner-Appellant, v. CITY AND COUNTY OF DENVER, Respondent-Appellee.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Motion for Clarification June 1, 1992.

As Modified on Denial of Rehearing June 8, 1992.

Attorney(s) appearing for the Case

Hurth, Yeager & Sisk, John M. Yeager, Charles L. Sisk, Barbara J. Gifford, Boulder, for petitioner-appellant.

Daniel E. Muse, City Atty., Maria Kayser, Asst. City Atty., Denver, for respondent-appellee.

Justice VOLLACK delivered the Opinion of the Court.

Petitioner, Arapahoe Roofing and Sheet Metal, Inc. (Arapahoe Roofing), appeals from a district court judgment affirming a use tax deficiency issued by the City and County of Denver (the City), in the amount of $76,113.43. We affirm.

I.

Arapahoe Roofing installs roofing and sheet metal products. While its office is located in Broomfield, Colorado, Arapahoe Roofing purchases and installs such products...

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