WOODMEN OF THE WORLD v. COLORADO

No. 93CA1263.

893 P.2d 1349 (1994)

WOODMEN OF THE WORLD AND/OR ASSURED LIFE ASSOCIATION, Plaintiff-Appellee, v. COLORADO DEPARTMENT OF REVENUE; John J. Tipton, in his official capacity as the Executive Director of the Colorado Department of Revenue; and Amelie A. Buchanan, in her official capacity as the Deputy Director of the Colorado Department of Revenue, Defendants-Appellants.

Colorado Court of Appeals, Div. V.

Rehearing Denied December 8, 1994.

Certiorari Granted May 8, 1995.


Attorney(s) appearing for the Case

Holland and Hart, Alan Poe, Rachel A. Yates, Denver, for plaintiff-appellee.

Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Robert C. Ripple, Asst. Atty. Gen., Denver, for defendants-appellants.


Opinion by Judge TAUBMAN.

Defendant, the Department of Revenue (Department), appeals the trial court's decision that plaintiff, Woodmen of the World and/or Assured Life Association (Woodmen), is exempt from paying Colorado sales and use taxes. The question presented is whether the exemption from the taxation for fraternal benefit societies enacted in 1911 extends to sales and use taxes which were first imposed in 1935. We conclude that fraternal benefit societies...

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