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STEVINSON IMP. v. CITY AND COUNTY OF DENVER

No. 04CA2644.

143 P.3d 1099 (2006)

STEVINSON IMPORTS, INC., a Colorado corporation, Plaintiff-Appellee, v. CITY AND COUNTY OF DENVER, a municipal corporation acting through its Manager of Revenue, Defendant-Appellant.

Colorado Court of Appeals, Div. III.

Certiorari Denied October 2, 2006.

Attorney(s) appearing for the Case

Dill Dill Carr Stonbraker & Hutchings, P.C., H. Alan Dill, Patrick D. Tooley, Denver, Colorado for Plaintiff-Appellee.

Cole Finegan, City Attorney, Maria Kayser, Assistant City Attorney, Denver, Colorado, for Defendant-Appellant.

LOEB, J.

In this action for judicial review of administrative action pursuant to C.R.C.P. 106, the City and County of Denver appeals the district court's order reversing and remanding a hearing officer's decision upholding the assessment of sales tax against Stevinson Imports, Inc. on its sale of two motor vehicles purchased by two different business entities. We affirm and remand with directions.

Stevinson is a retail automobile dealership located in Arapahoe...

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