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CUSTOM AG SERVICE v. C.I.R.

No. A06-1645.

728 N.W.2d 910 (2007)

CUSTOM AG SERVICE OF MONTEVIDEO, INC., Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

March 22, 2007.

Attorney(s) appearing for the Case

Stephen F. Rufer, Chad R. Felstul, Pemberton, Sorlie, Rufer & Kershner, PLLP Fergus Falls, MN, for Relator.

Lori Swanson, Minnesota Attorney General, Rita Coyle DeMeules, Assistant Attorney General, St. Paul, MN, for Respondent.

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

OPINION

PAUL H. ANDERSON, Justice.

In 2003, the Minnesota Department of Revenue assessed Custom Ag Service of Montevideo, Inc. (Custom Ag), a Minnesota corporation, with approximately $94,200 in unpaid sales and use taxes for tax years 2000, 2001, and 2002. The use taxes were assessed on grain bins and other items that Custom Ag purchased from an Indiana vendor to serve as components in grain drying systems that Custom Ag installed on Minnesota farms. Custom...

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