OTIS, Justice.
The question raised by relator is whether rental paid after the effective date of the Tax Reform and Relief Act of 1967, Ex. Sess.L.1967, c. 32, on leases entered prior to that date, is taxable under Minn.St.1969, §§ 297A.01, subd. 3(a), and 297A.02. The Tax Court held such rental to be taxable, and we reverse.
The facts are undisputed. Before August 1, 1967, relator, Hansord Agency, Inc., the taxpayer, executed 310 long-term motor...
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