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CAPITAL ONE, N.A. v. COLO. DEP'T OF REVENUE

Court of Appeals No. 20CA0818.

509 P.3d 1078 (2022)

2022 COA 16

CAPITAL ONE, N.A., Plaintiff-Appellant, v. COLORADO DEPARTMENT OF REVENUE, Defendant-Appellee.

Colorado Court of Appeals, Div. V.

Announced February 10, 2022.

Attorney(s) appearing for the Case

Akerman LLP, Melissa L. Cizmorris, Denver, Colorado; Akerman LLP, Michael Bowen, Jacksonville, Florida, for Plaintiff-Appellant.

Philip J. Weiser, Attorney General, Benjamin Kapnik, Senior Assistant Attorney General, Anne Mangiardi, Senior Assistant Attorney General, for Defendant-Appellee.

¶ 1 Under Colorado law, if a retailer pays sales tax on a credit sale and later writes off the debt as uncollectible, the amount of sales tax remitted may be credited against the retailer's subsequent tax obligation. Plaintiff, Capital One, N.A., financed purchases, including the sales tax, made with various retailers...

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