"It seems certain from [the use of the words 'wholesale' and 'retail'] that the statute was fundamentally intended to impose a tax upon that which is consumed and used and exempts only that which is sold for resale."
How later courts described this case
- "It seems certain from [the use of the words 'wholesale' and 'retail'] that the statute was fundamentally intended to impose a tax upon that which is consumed and used and exempts only that which is sold for resale."
Written by the judges who cited it.
Distinguished
Distinguished by Public Service Co. v. Department of Revenue, 2011 Colo. App. LEXIS 1518 (2011)
However, Bedford is distinguishable.
The opinion
Mr. Justice Bouck
concurs in the conclusion that purchases made by the company in connection with its hospital operations are tax exempt, but dissents in so far as the disposition here made otherwise reverses the judgment of the trial court.