Netflix, Inc. v. Department of Revenue of the State of Colorado and Heidi Humphreys, in her official capacity as the Executive Director of the Department of Revenue of the State of Colorado.
Netflix, Inc. v. Department of Revenue of the State of Colorado and Heidi Humphreys, in her official capacity as the Executive Director of the Department of Revenue of the State of Colorado.
Opinion
1
Netflix, Inc., Petitioner
v.
Department of Revenue of the State of Colorado and Heidi Humphreys, in her official capacity as the Executive Director of the Department of Revenue of the State of Colorado. Respondents
No. 25SC629
Supreme Court of Colorado, En Banc
March 30, 2026
Court of Appeals Case No. 24CA1019
Petition for Writ of Certiorari GRANTED.
Whether Colorado's tax on retail sales of "tangible personal property" - defined since 1935 as "corporeal personal property" - encompasses Netflix's streaming service. C.R.S. §§ 39-26-102(15)(a)(I), 39-26-104(1)(a).
Case-law data current through December 31, 2025. Source: CourtListener bulk data.