purchase at retail” of the pre-cast structural forms under those circumstances. The court found significant the absence of any market for the pre-cast concrete forms separate from the market for construction of the buildings using those forms, and that the construction of the concrete forms was integrally related to the total construction enterprise carried on by the company. However, the court did not address whether the original sale to the company of the materials used to manufacture the forms could have been considered the relevant actual retail sale. Here, Commerce City’s imposition of a use tax is not based upon a fictional sale of waste gas that occurred when Conoco consumed the waste gas it produced. Cf. W. Paving Constr. Co. v. Beer, 917 P.2d 344, 348 (Colo.App.1996) (<HOLDING>). Rather, Commerce City is imposing a use tax
holding description all tangible personal property now owned by the debtor or which may hereafter be acquired sufficient to cover equipment recognizing that the government may seek a personal judgment specific property or substitute property holding that use of tangible property must be proximate cause of injury and that property does not cause injury if it does no more than furnish the condition that makes the injury possible holding that the internal revenue service could be required to turn over to bankrupt estate tangible property to which debtor retained ownership holding that a taxable event has occurred when a manufacturer of tangible personal property uses or consumes items of tangible personal property manufactured by it which product it also sells or installs for a price in the ordinary course of its business at retail