SIMONETT, Justice.
The tax court, affirming an assessment of the Minnesota Commissioner of Revenue, held that beer picked up at the taxpayer's brewery in Minnesota by out-of-state distributor-purchasers in their own trucks for transportation and resale outside Minnesota constituted sales made within Minnesota for purposes of Minn.Stat. § 290.19 (1980). We disagree with the tax court's interpretation of the statute and reverse.
During 1975 and 1976...
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