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BRAINERD CIVIC CENTER v. COM'R OF REVENUE

No. C1-92-2474.

499 N.W.2d 468 (1993)

BRAINERD AREA CIVIC CENTER, et al., Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

May 7, 1993.

Attorney(s) appearing for the Case

Daniel W. Schermer, Minneapolis, for relators.

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

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

SIMONETT, Justice.

We uphold the constitutionality of a graduated "combined receipts" tax on certain kinds of charitable gambling and affirm the tax court.

Minn.Stat. § 349.212, subd. 6 was enacted in 1989. This statute applies to organizations engaged in legal charitable gambling and imposes a graduated tax on "combined receipts" derived from tipboard and pull-tab games in a given year.1 There is no tax levied on an organization...

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