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ST. PAUL HILTON HOTEL v. COMMISSIONER OF TAXATION

No. 44047.

214 N.W.2d 351 (1974)

ST. PAUL HILTON HOTEL, Respondent, v. COMMISSIONER OF TAXATION, Relator.

Supreme Court of Minnesota.

January 18, 1974.

Attorney(s) appearing for the Case

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

Altman, Geraghty, Mulally & Weiss and Judd S. Mulally, St. Paul, for respondent.

Heard before KNUTSON, C. J., and OTIS, PETERSON, MacLAUGHLIN, and YETKA, JJ., and considered en banc.

PETERSON, Justice.

The commissioner of taxation, by writ of certiorari, seeks reversal of a Tax Court decision holding that the state sales tax may not be imposed on the mandatory service charge which respondent, St. Paul Hilton Hotel, adds to the price of banquet meals served in its hotel. We affirm.

The basic facts concerning the service charge in issue are not in dispute. The St. Paul Hilton Hotel, among its other food services, offers the use of banquet...

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