We have represented a number of clients with respect to these non-federal income tax issues, ranging from state tax apportionment issues to local use tax definitions and exemptions.  Colorado allows “home rule,” under which 50 local jurisdictions have their own taxing authority and, subject to certain state legislative limitations, their own tax laws.  We have provided advice to Colorado and non-Colorado clients in planning for activities where the home-rule taxation applies and in controversies involving several of these local taxing jurisdictions.