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MINNESOTA AUTOMATIC MERCHANDISING v. SMITH

No. C0-03-65.

667 N.W.2d 159 (2003)

MINNESOTA AUTOMATIC MERCHANDISING COUNCIL, et al., Appellants, v. Matthew G. SMITH, as Commissioner of the Minnesota Department of Revenue, et al., Respondents.

Court of Appeals of Minnesota.

August 12, 2003.

Attorney(s) appearing for the Case

Walter A. Pickhardt, Lisa R. Pugh, Faegre & Benson, LLP, Minneapolis, MN, for appellants.

Mike Hatch, Attorney General, James W. Neher, Assistant Attorney, General, St. Paul, MN, for respondents.

Considered and decided by TOUSSAINT, Chief Judge, HARTEN, Judge, and MINGE, Judge.

OPINION

MINGE, Judge.

Appellant trade association of vending-machine operators and appellant vending-machine operator sought a declaratory judgment that the application of the Minnesota sales tax to all sales of food in vending machines under Minn.Stat. §§ 297A.61, subds. 3(d)(4), 31-34, .67, subd. 2 (Supp.2001) violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution and the Uniformity Clause of the Minnesota...

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