WAL-MART STORES v. PIKES PEAK RURAL TRANSP.

Court of Appeals No. 17CA0462.

434 P.3d 725 (2018)

2018 COA 73

WAL-MART STORES, INC., a Delaware corporation; and Sam's West, Inc., an Arkansas corporation, Plaintiffs-Appellants, v. PIKES PEAK RURAL TRANSPORTATION AUTHORITY and Colorado Department of Revenue, Defendants-Appellees.

Colorado Court of Appeals, Div. VII.

Announced May 17, 2018.


Attorney(s) appearing for the Case

Greenberg Traurig LLP, Brian L. Duffy , Naomi G. Beer , Tyler D. Coombe , John K. Crisham , Denver, Colorado; Brownstein Hyatt Farber Shreck LLP, Martha L. Fitzgerald , Denver, Colorado, for Plaintiffs-Appellants.

Carver Schwartz McNab Kamper & Forbes, LLC, Peter C. Forbes , Denver, Colorado; Icenogle Seaver Pogue, PC, Jennifer L. Ivey , Denver, Colorado, for Defendant-Appellee Pikes Peak Rural Transportation Authority.

Cynthia H. Coffman , Attorney General, Scott R. Bauer , Senior Assistant Attorney General, Benjamin Kapnik , Assistant Attorney General, Denver, Colorado, for Defendant-Appellee Colorado Department of Revenue.

Wynetta P. Massey , City Attorney, Anne H. Turner , Senior Assistant City Attorney, Colorado Springs, Colorado, for Amicus Curiae City of Colorado Springs.

Troy Johnson , City Attorney, Fountain, Colorado, for Amicus Curiae City of Fountain.


¶ 1 In 2014, the City of Fountain annexed a parcel of vacant land (the Property) from unincorporated El Paso County. After the Pikes Peak Rural Transportation Authority announced its intention to collect a 1% sales tax from recently built retail businesses on the Property, the operators of...

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