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DEPT. OF REV. v. WOODMEN OF THE WORLD

No. 95SC15.

919 P.2d 806 (1996)

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, Petitioners, v. WOODMEN OF THE WORLD and/or Assured Life Association, Respondents.

Supreme Court of Colorado, En Banc.

July 1, 1996.

Attorney(s) appearing for the Case

Gale A. Norton, Attorney General, Stephen K. ErkenBrack, Chief Deputy Attorney General, Timothy M. Tymkovich, Solicitor General, Maurice G. Knaizer, Deputy Attorney General, Larry A. Williams, First Assistant Attorney General, Robert C. Ripple, Assistant Attorney General, Carolyn Lievers, Assistant Attorney General, General Legal Services Section, Denver, for Petitioners.

Holland & Hart, Alan Poe, Rachel A. Yates, Englewood, for Respondent.

Justice LOHR delivered the Opinion of the Court.

This case presents the issue of whether fraternal benefit societies are exempt from the payment of Colorado sales taxes on retail purchases of tangible personal property. The trial court upheld the claim of Woodmen of the World and/or Assured Life Association that it is exempt from such taxes. The Colorado Court of Appeals affirmed, with one judge dissenting. Woodmen of the World v. Colorado Dep't of Revenue,

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