OPINION
TOMLJANOVICH, Justice.
The relator, Zip Sort, Inc., filed claims for a refund of sales taxes imposed upon its purchase of two multi-line optical character readers ("character readers") and a bar code sorter. Minnesota law allows taxpayers to receive a refund of state and local sales taxes paid pursuant to the purchase of "capital equipment," which is defined in part as equipment that manufactures or fabricates tangible personal property for sale...
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