A.D. STORE CO., INC. v. EXECUTIVE DIRECTOR

No. 99SC861.

19 P.3d 680 (2001)

A.D. STORE COMPANY, INC., a Colorado corporation, d/b/a Auer's, Petitioner, v. EXECUTIVE DIRECTOR OF the DEPARTMENT OF REVENUE OF the STATE OF COLORADO, Respondent.

Supreme Court of Colorado, En Banc.

January 29, 2001.


Attorney(s) appearing for the Case

Hamilton and Faatz, A Professional Corporation, Dwight A. Hamilton, Jan E. Montgomery, Christopher J.W. Forrest, Michael E. Gurley, Denver, CO, Attorneys for Petitioner.

Ken Salazar, Attorney General, Carolyn Lievers, Assistant Attorney General, Business and Licensing Section, Denver, CO, Attorneys for Respondent.


Justice KOURLIS delivered the Opinion of the Court.

We accepted certiorari in this case to address the imposition of sales tax on alteration services performed by a retail clothing store. We conclude that the alterations are not taxable under the applicable statute, and therefore reverse the court of appeals.

I.

A.D. Store Company, Inc. d/b/a Auer's operates a specialty retail women's clothing store in the Cherry Creek North area of Denver, Colorado...

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