DEPARTMENT OF REVENUE v. ORACLE CORP.

Supreme Court Case No. 18SC3.

441 P.3d 1021 (2019)

2019 CO 42

DEPARTMENT OF REVENUE of the State of Colorado; and Michael Hartman, in his official capacity as the Executive Director of the Department of Revenue of the State of Colorado, Petitioners, v. ORACLE CORPORATION and subsidiaries, Respondent.

Supreme Court of Colorado.

May 28, 2019.


Attorney(s) appearing for the Case

Attorneys for Petitioners: Philip J. Weiser , Attorney General, Terence C. Gill , First Assistant Attorney General, Noah C. Patterson , Senior Assistant Attorney General, Denver, Colorado.

Attorneys for Respondent: Silverstein & Pomerantz LLP, Neil I. Pomerantz , Mark E. Medina , Michelle Bush , Denver, Colorado.

Attorneys for Amicus Curiae Colorado Association of Commerce and Industry: The Poe Law Office LLC, Alan Poe , Rachel Poe , Centennial, Colorado.

Attorneys for Amicus Curiae Council on State Taxation: Holland & Hart LLP, Christina F. Gomez , Jonathan S. Bender , Denver, Colorado.

Attorneys for Amicus Curiae Multistate Tax Commission: Ruegsegger Simons Smith & Stern, LLC, Anthony E. Derwinski , Jeffrey C. Staudenmayer , Denver, Colorado, Bruce Fort, Washington, District of Columbia.

Attorney for Amici Curiae Professors David Gamage, Hayes Holderness, and Darien Shanske: Isaac L. Lodico , Denver, Colorado.

En Banc.


¶1 This case, like Department of Revenue v. Agilent Technologies, Inc., 2019 CO 41, 441 P.3d 1012, which we are also announcing today, principally requires us to decide two questions. First, we must determine whether the Colorado Department of Revenue and Michael Hartman, in his official...

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