company designed and fabricated its own pre-cast concrete structural components for use in its building projects. The forms were fabricated by the company outside of Denver, but placed into construction projects in Denver. Denver sought to impose a use tax upon the gross value of all materials, labor, and engineering services used in the design and fabrication of the precast concrete forms and postulated a fictional “sale” of the pre-cast forms by the company to itself. The supreme court disapproved of the creation of a ed on the original sale of a portion of the crude oil to Conoco, because Conoco paid no sales tax on that portion of the crude oil and then later consumed it as waste gas. See Rocky Mountain Prestress, Inc. v. Johnson, supra, 194 Colo. at 565, 574 P.2d at 91-92 (<HOLDING>). Under the circumstances here, we conclude
holding that iowa sales and use tax law as amended is of general application holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax holding that revenue rule did not bar prosecution of a money laundering scheme to defraud the canadian government of tax revenue holding that plaintiff fails to prove lost profits ie net profits where the plaintiff submits evidence of lost gross sales revenue but neglects to submit any evidence of costs or expenditures related to the gross sales revenue holding that the essential purpose of use tax is the recoupment of lost sales tax revenue