RAYNOR DOOR, INC. v. CHARNES

No. 87CA0306.

765 P.2d 650 (1988)

RAYNOR DOOR, INC., a Colorado corporation, Plaintiff-Appellant and Cross-Appellee, v. Alan N. CHARNES, Executive Director of the Department of Revenue, in his official capacity; the Department of Revenue of the State of Colorado; and the State of Colorado, Defendants-Appellees and Cross-Appellants.

Colorado Court of Appeals, Div. I.

Rehearing Denied October 27, 1988.


Attorney(s) appearing for the Case

Waller, Mark & Allen, P.C., Kevin D. Allen, Denver, for plaintiff-appellant and cross-appellee.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Steven M. Bush, Asst. Atty. Gen., Denver, for defendants-appellees and cross-appellants.


PIERCE, Judge.

Plaintiff, Raynor Door, Inc. (Raynor), appeals the trial court's judgment finding it liable for sales taxes on garage doors it installs. We reverse.

Raynor furnishes and replaces special order garage doors. The parts of the doors are transported to the job site where they are assembled and installed by Raynor's employees. Raynor paid the use tax on the acquisition cost of materials and supplies but...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases