TOMLJANOVICH, Justice.
This case presents an issue of statutory construction. The question is whether mass-mailed business solicitation letters are publications regularly issued at intervals not exceeding three months and therefore entitled to an exemption from sales and use taxes under Minn.Stat. § 297A.25, subd. 10 (1990). After oral argument based on stipulated facts, the Tax Court upheld the Commissioner of Revenue's denial of an exemption. We affirm.
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