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COUNTY OF HENNEPIN v. STATE

No. 47426.

263 N.W.2d 639 (1978)

COUNTY OF HENNEPIN, Respondent, v. STATE of Minnesota, et al., Appellants.

Supreme Court of Minnesota.

Rehearing Denied March 27, 1978.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., C. H. Luther, Deputy Atty. Gen., Paul R. Kempainen, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for appellants.

Gary W. Flakne, County Atty., Robert A. Burck, Asst. County Atty., Minneapolis, for respondent.

Heard before PETERSON, YETKA, and IVERSON, JJ., and considered and decided by the court en banc.

PETERSON, Justice.

On stipulated facts and exhibits the district court granted Hennepin County judgment declaring that neither the county nor a joint venture known as PMS were liable for Minnesota sales and use tax on raw steel which was sold by a supplier to PMS, fabricated by PMS, and incorporated into the Hennepin County Government Center. We reverse and hold that the sale of the raw steel to PMS was a taxable retail sale under Minn.St. 297A.01, subd. 4, which...

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