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MINNESOTA TWINS PARTNER. v. COM'R OF REV.

No. C6-98-409.

587 N.W.2d 287 (1998)

MINNESOTA TWINS PARTNERSHIP, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

December 31, 1998.

Attorney(s) appearing for the Case

Norman P. Bjornnes, Jr., Catherine R. Thatcher, Minneapolis, for Relator.

Hubert H. Humphrey III, Attorney General, Thomas K. Overton, Assistant Attorney General, St. Paul, for respondent.

Considered and decided by the court en banc without oral argument.

OPINION

GILBERT, Justice.

This case involves determining whether the Minnesota Twins Partnership's (Twins) purchases of ticket stock and novelty items were purchases for resale. The Twins argue that the baseball club resells those items to baseball game attendees and thus the purchases of the items are exempt from sales or use tax. The Minnesota Tax Court found that the items were given away rather than resold...

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