COMMISSIONER OF REVENUE v. SAFCO PRODUCTS CO.

No. 47593.

266 N.W.2d 875 (1978)

COMMISSIONER OF REVENUE, Respondent, v. SAFCO PRODUCTS COMPANY, Relator.

Supreme Court of Minnesota.

May 12, 1978.


Attorney(s) appearing for the Case

Karlins, Grossman, Karlins, Siegel & Brill and Thomas Goodman, Minneapolis, for relator.

Warren Spannaus, Atty. Gen., James W. Neher, Sp. Asst., Dept. of Revenue, St. Paul, for respondent.

Heard before ROGOSHESKE, PETERSON, and WAHL, JJ., and considered and decided by the court en banc.


WAHL, Justice.

Relator, Safco Products Company ("Safco"), seeks review by certiorari of the decision of the Tax Court confirming the commissioner of revenue's assessment of $3,544.42 delinquent sales and use taxes, interest, and penalties,1 on purchases of commercial art work. We affirm in part, reverse in part.

The facts have been stipulated by the parties. Safco is a Minnesota corporation in the business of selling office equipment...

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