A.B. Hirschfeld Press Inc. V. City And County Of Denver

In A.B. Hirschfeld Press, Inc. v. City and County of Denver, 779 P.2d 1356 (Colo. App. 1988), the Colorado Court of Appeals affirmed the conclusion of the District Court for the Second Judicial District that respondent City and County of Denver (the City) properly assessed a use tax against petitioner A.B. Hirschfeld Press, Inc. (Hirschfeld), pursuant to the Revised Municipal Code of the City and County of Denver (the Code), for certain items purchased by Hirschfeld in the course of its business activities. We granted certiorari to consider whether the purchases of the items were purchases for resale and therefore exempt from the imposition of use taxes under applicable provisions of the Code. We affirm the judgment of the Court of Appeals.