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State Courts -
Colorado - February 21, 2008
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Cinemark USA, Inc. v. Seest, Court of Appeals No. 06CA2549,
COURT OF APPEALS OF COLORADO, DIVISION SIX, February 21, 2008, Decided
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Overview: Theater's use of motion picture film reels for display to the public for profit was subject to a use tax under Code of the City of Fort Collins, Colo., ch. 25, art. III, div. 1, ¿ 25-74 (1986); the theater's transactions with the film distributors was the theater's use of the physical film reels, which rendered the transactions taxable events.
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