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GREAT LAKES v. COM'R OF REVENUE

No. CX-01-649.

638 N.W.2d 435 (2002)

GREAT LAKES GAS TRANSMISSION L.P., Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

January 31, 2002.

Attorney(s) appearing for the Case

Mike Hatch, Attorney General, Thomas K. Overton, Assistant Attorney General, St. Paul, for relators.

John W. Windhorst, Jr., Dorsey & Whitney LLP, Christopher Shaheen, Dorsey & Whitney LLP, Minneapolis, for respondents.

Heard, considered and decided by the court en banc.

OPINION

STRINGER, Justice.

The commissioner of revenue appeals a tax court ruling granting the refund of use taxes paid by taxpayer Great Lakes Gas Transmission Limited Partnership ("Great Lakes") on natural gas consumed as fuel for compressor engines located at various points along a natural gas pipeline in Minnesota. We affirm the tax court and hold that the natural gas is subject to use tax under Minn.Stat. § 297A.14, subd. 1 (1994), but as it is...

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