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ACTON CONST. CO. v. COMMISSIONER OF REVENUE

No. C1-85-1516.

391 N.W.2d 828 (1986)

ACTON CONSTRUCTION CO., et al., Appellants, v. The COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

August 15, 1986.

Attorney(s) appearing for the Case

Jon Sarff, Minneapolis, for appellant.

Hubert H. Humphrey, III, Atty. Gen., Thomas K. Overton, Sp. Asst., Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Mark D. Thompson, Metropolitan Waste Control Commission, St. Paul, amicus curiae.

Heard, considered and decided by the court en banc.

WAHL, Justice.

This is an appeal from a decision of the Tax Court affirming an order of the Commissioner of Revenue. The Commissioner denied appellant general contractors' claims to a sales tax refund in accordance with Minn.Stat. § 297A.35 (1984) unless the contractors would agree to remit the refunded amount of tax to their contract customers.1 We affirm the decision of the Tax Court.

The facts have been stipulated. Appellants...

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