STANDARD PACKAGING v. COM'R OF REVENUE

No. 49104.

288 N.W.2d 234 (1979)

STANDARD PACKAGING CORPORATION, Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

December 21, 1979.


Attorney(s) appearing for the Case

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

Briggs & Morgan and John R. Kenefick, St. Paul, for respondent.

Heard, considered and decided by the court en banc.


OTIS, Justice.

The relator Commissioner of Revenue seeks review of a decision of the Minnesota Tax Court, filed November 14, 1977, holding that the sale to respondent of paintings by artists, and the sale of transparencies by photographers for reproduction by respondent were not subject to a sales tax under Minn.Stat. § 297A.01 (1978).

We affirm.

The facts as set forth in the tax court's findings are not in dispute. Standard Packaging Corporation...

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