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STERLING CUSTOM HOMES v. COM'R OF REVENUE

No. C2-85-2108.

391 N.W.2d 523 (1986)

STERLING CUSTOM HOMES CORPORATION, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

August 8, 1986.

Attorney(s) appearing for the Case

James Lockhart, Gary Blackford, Minneapolis, for relator.

Amy Eisenstadt, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard, considered, and decided by the court en banc.

COYNE, Justice.

By writ of certiorari Sterling Custom Homes Corporation (Sterling) challenges the tax court's decision that Sterling's sales to contractors of prefabricated custom home component packages are "retail sales" subject to sales tax on the value of the packages sold. We affirm.

Sterling, a Wisconsin corporation, prefabricates custom-designed home component packages ranging in price from $20,000 to $200,000. Based on the ideas and rough sketches...

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