ASSOCIATED FOOD SERV., INC. v. COMMISSIONER OF TAX.

Nos. 44310-44314.

216 N.W.2d 253 (1974)

ASSOCIATED FOOD SERVICES, INC., et al., Respondents, Sir Vend, Inc., Respondent, v. COMMISSIONER OF TAXATION, Appellant. MINNESOTA AUTOMATIC MERCHANDISING COUNCIL, and Its Members, Respondents, v. STATE of Minnesota, et al., Appellants.

Supreme Court of Minnesota.

Rehearing Denied April 15, 1974.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., Edwin P. Lee, Sp. Asst. Atty. Gen., Dept. of Taxation, St. Paul, for appellants.

Faegre & Benson, Jack D. Gage, Gordon G. Busdicker, and Bruce A. Ackerman, Minneapolis, for Associated Food Services, Inc., and others.

Chestnut, Brooks & Burkard, William F. Brooks, Jr., and David G. Kuduk, Minneapolis, for Sir Vend, Inc.

Heard before KNUTSON, C. J., and OTIS, PETERSON, TODD, and SCOTT, JJ., and considered and decided by the court.


SCOTT, Justice.

Plaintiff Minnesota Automatic Merchandising Council commenced a declaratory judgment action in Ramsey County District Court against the State, the commissioner of taxation, and the director of the Sales and Use Tax Division of the Department of Taxation. Associated Food Services, Inc., ARA Service of Minnesota, Inc., Automatic Vending Service of Duluth, Inc., and Sir Vend, Inc., pursuant to Minn.St. 297A.35, each appealed to the same court from a denial...

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