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SCHOBER v. COMMISSIONER OF REVENUE

No. A09-717.

778 N.W.2d 289 (2010)

Ronald L. SCHOBER, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied March 8, 2010.

Attorney(s) appearing for the Case

Ronald L. Schober, Watertown, MN, pro se.

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

OPINION

MAGNUSON, Chief Justice.

Relator Ronald Schober received a Notice of Change in Sales and Use Tax from respondent, the Commissioner of Revenue, in January 2006. The Commissioner assessed Schober for Minnesota sales tax collected in connection with Schober's home repair and remodeling business, Timber Creek Renovation, which he did not remit to the state. The Commissioner also assessed use tax against Schober for failing to register his motor vehicle...

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