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NSP v. COMMISSIONER OF REVENUE

No. C1-92-2197.

504 N.W.2d 34 (1993)

NORTHERN STATES POWER COMPANY, Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

August 6, 1993.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., State of Minnesota, Barry R. Greller, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for relator.

Briggs & Morgan P.A., Jerome A. Geis, John L. Devney, David L. Donlin, St. Paul, for respondent.

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

GARDEBRING, Justice.

This case arises out of the denial by the Commissioner of Revenue ("Commissioner") of a tax rebate sought by Northern States Power Company ("NSP"). At issue is whether equipment purchased by NSP qualifies for a sales tax refund under Minn. Stat. § 297A.01, subd. 16 (1986)1 (the "Capital Equipment Statute"). On stipulated facts, the tax court reversed the decision of the Commissioner and authorized the rebate....

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