TELLURIDE RESORT v. COLO. DEPT. OF REV.

No. 99CA0034.

20 P.3d 1212 (2000)

TELLURIDE RESORT AND SPA, L.P., a Delaware limited partnership, Plaintiff-Appellee, v. COLORADO DEPARTMENT OF REVENUE, STATE OF COLORADO, Defendant-Appellant.

Colorado Court of Appeals, Div III.

Certiorari Granted April 9, 2001.


Attorney(s) appearing for the Case

Kutak Rock, M. Lou Raders, John P. Jones, Amy A. Sumner, Denver, Colorado, for Plaintiff-Appellee.

Ken Salazar, Attorney General, Barbara McDonnell, Chief Deputy Attorney General, Michael E. McLachlan, Solicitor General, Carolyn Lievers, Assistant Attorney General, Denver, Colorado, for Defendant-Appellant.


Opinion by Judge ROY.

In this sales tax matter, the Colorado Department of Revenue (Department) appeals the trial court's judgment directing the refund of state and county sales tax and interest to Telluride Resort and Spa, L.P., a Delaware limited partnership (Telluride). We reverse.

In August 1990, Telluride Doral Resort and Spa Associates, L.P., (Doral) was, through a series of promissory notes secured by a series of deeds of trust, indebted to Sumitomo...

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