CITY OF GOLDEN v. ARAMARK EDUC. SERVICES

Court of Appeals No. 12CA0088.

310 P.3d 262 (2013)

2013 COA 45

CITY OF GOLDEN, a Colorado home rule municipal corporation, and Jeff Hansen, in his official capacity as Finance Director for the City of Golden, Plaintiffs-Appellants, v. ARAMARK EDUCATIONAL SERVICES, LLC, a Delaware Limited Liability Company; Barbara Brohl, in her official capacity as Executive Director of the Colorado Department of Revenue; and Timothy T. Weber, in his official capacity as Executive Director of the Colorado Department of Revenue, Defendants-Appellees.

Colorado Court of Appeals, Division VII.

Announced March 28, 2013.


Attorney(s) appearing for the Case

Williamson & Hayashi, LLC, David S. Williamson , Mary Lynn Benham , Boulder, Colorado, for Plaintiffs-Appellants.

Baker and Hostetler LLP, Laurin D. Quiat , Raj Chohan , Denver, Colorado, for Defendant-Appellee Aramark Educational Services, LLC.


Opinion by Judge HAWTHORNE

¶ 1 This case concerns a sales tax assessment levied by the City of Golden (Golden) on food sales made by Aramark Education Services, LLC (Aramark), on the Colorado School of Mines (CSM) campus. Plaintiffs, Golden and Jeff Hansen, in his official capacity as Golden's Finance Director, appeal the district court's summary judgment for defendant, Aramark.1 Because we conclude that Aramark's sales were not exempt...

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