sales tax imposed by State of Colorado is a tax on consumer with retailer only acting as collecting agent for state
How later courts described this case
- sales tax imposed by State of Colorado is a tax on consumer with retailer only acting as collecting agent for state
Written by the judges who cited it.
The opinion
On Rehearing.
Mr. Justice Bakke.
On rehearing, determined en banc, the court modifies and adheres to the original departmental opinion.
Mr. Justice Francis E. Bouck and Mr. Justice Knous not participating.