SELLNER MFG. CO., INC. v. COMMISSIONER OF TAXATION

No. 43471.

202 N.W.2d 886 (1972)

SELLNER MANUFACTURING COMPANY, INC., Respondent, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

December 8, 1972.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., John R. Kenefick, Deputy Atty. Gen., St. Paul, for relator.

Warren D. Chamberlain, Faribault, for respondent.

Heard and considered en banc.


MacLAUGHLIN, Justice.

Writ of certiorari to the Tax Court. The Tax Court reversed an order of the commissioner of taxation assessing additional sales taxes against respondent-taxpayer, Sellner Manufacturing Company, Inc., for the period August 1, 1967, through September 30, 1968. We affirm the Tax Court.

The issue is whether certain sales are exempt from the Minnesota sales tax by virtue of Minn.St. 297A.25, subd. 1, which provides, in pertinent part, as follows...

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