ARCHER DANIELS MIDLAND CO. v. STATE

No. 81-305.

315 N.W.2d 597 (1982)

ARCHER DANIELS MIDLAND COMPANY, Respondent, v. The STATE of Minnesota, ex rel. Clyde ALLEN, Jr., Commissioner of the Minnesota Department of Revenue, Appellant.

Supreme Court of Minnesota.

February 12, 1982.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., and Thomas K. Overton, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for appellant.

Faegre & Benson, Lawrence C. Brown and John F. Beukema, Minneapolis, for respondent.

Heard, considered and decided by the court en banc.


OTIS, Justice.

Respondent Archer Daniels Midland Company ("ADM") brought an action for declaratory judgment seeking to have a portion of Minn.Stat. § 296.02, subd. 7 (1980) ("the Act") declared unconstitutional. ADM alleged that the Act discriminates against interstate commerce by providing a tax reduction only for gasohol blended with alcohol distilled in Minnesota from Minnesota farm products ("Minnesota gasohol...

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