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NORTHLAND COUNTRY CLUB v. COM'R OF TAXATION

No. 45740.

241 N.W.2d 806 (1976)

NORTHLAND COUNTRY CLUB, Respondent, v. COMMISSIONER OF TAXATION, Appellant.

Supreme Court of Minnesota.

April 30, 1976.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., Richard W. Davis, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for appellant.

Hanft, Fride, O'Brien & Harries and Gaylord W. Swelbar, Duluth, for respondent.

Heard before PETERSON, TODD, and SCOTT, JJ., and considered and decided by the court en banc.

PETERSON, Justice.

The commissioner of taxation1 challenges a determination by the district court that annual membership dues collected by Northland Country Club, Duluth, were not subject to the Minnesota sales and use tax. We affirm.

The relevant facts were stipulated by the parties and may be succinctly stated. Northland is a private country club providing social as well as other activities...

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