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LEISURE DYNAMICS v. FALSTAFF BREWING CORP.

No. 49717.

298 N.W.2d 33 (1980)

LEISURE DYNAMICS, INC., Plaintiff, v. FALSTAFF BREWING CORPORATION, Defendant.

Supreme Court of Minnesota.

July 3, 1980.

Attorney(s) appearing for the Case

Gray, Plant, Mooty, Mooty & Bennett, Richard N. Flint, and Jeffrey J. Keyes, Minneapolis, for plaintiff.

O'Connor & Hannan, Joe A. Walters, James R. Dorsey, and Robert A. Brunig, Minneapolis, for defendant.

Heard, considered and decided by the court en banc.

YETKA, Justice.

Pursuant to Minn.Stat. § 480.061 (1978), the United States District Court for the District of Minnesota has certified the following five questions of law to this court, all of which concern the statutes of limitations on the collection of Minnesota sales and use tax from a buyer by a seller:

QUESTIONS OF LAW

1. What statute of limitations controls a seller's claim for collection of sales tax from a buyer brought under Minn.Stat...

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