A.D. STORE CO. v. EXECUTIVE DIRECTOR

No. 98CA1455.

997 P.2d 1241 (1999)

A.D. STORE COMPANY, INC., a Colorado corporation, d/b/a Auer's, Plaintiff-Appellant, v. EXECUTIVE DIRECTOR OF the DEPARTMENT OF REVENUE OF the STATE OF COLORADO, Defendant-Appellee.

Colorado Court of Appeals, Div. I.

Certiorari Granted May 15, 2000.


Attorney(s) appearing for the Case

Hamilton and Faatz, P.C., Dwight A. Hamilton, Jan E. Montgomery, Christopher J.W. Forrest, Denver, Colorado, for Plaintiff-Appellant.

Ken Salazar, Attorney General, Barbara McDonnell, Chief Deputy Attorney General, Michael E. McLachlan, Solicitor General, Christine M. Arguello, Deputy Attorney General, Carolyn Lievers, Assistant Attorney General, Denver, Colorado, for Plaintiff-Appellee.


Opinion by Judge VOGT.

Plaintiff, A.D. Store Company, Inc., d/b/a Auer's (Auer's), appeals the trial court judgment affirming the determination of the executive director of the Colorado Department of Revenue that Auer's was required to collect and remit sales tax on charges for certain alterations it made on new clothing purchased by its customers. We affirm.

Auer's is a retail clothing store that sells women's ready-made apparel and accessories. As a result...

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