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C. G. REIN CO. v. ROEMER

No. 50751.

304 N.W.2d 21 (1981)

C. G. REIN COMPANY, etc., Respondent, v. Arthur C. ROEMER, Commissioner of Revenue, Department of Revenue, State of Minnesota, Appellant.

Supreme Court of Minnesota.

March 27, 1981.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., Dept. of Revenue, St. Paul, for appellant.

Larkin, Hoffman, Daly & Lindgren, Minneapolis, for respondent.

Considered and decided by the court en banc without oral argument.

TODD, Justice.

The Commissioner of Revenue appeals from the judgment entered in the Ramsey County District Court determining that the fees charged by the plaintiff, C. G. Rein Company, d.b.a. Phalen Tennis Club, Como Tennis Club and Lilydale Tennis Club, for use of its tennis, racquetball and handball courts are not "sales" within the meaning of Minn.Stat. § 297A.01, subd. 3(d) (1980). We affirm.

There is no dispute that the plaintiff owns and operates...

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