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INTERSTATE TRAFFIC SIGNS v. REVENUE COMM'R

No. A13-1610.

845 N.W.2d 550 (2014)

INTERSTATE TRAFFIC SIGNS, INC., Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

April 23, 2014.

Attorney(s) appearing for the Case

John E. Valen , Walker, MN, for relator.

Lori Swanson , Attorney General, Shannon M. Harmon , Assistant Attorney General, Saint Paul, MN, for respondent.

Considered and decided by the court without oral argument.

OPINION

GILDEA, Chief Justice.

This is an appeal from the tax court's order upholding the Commissioner of Revenue's assessment of tax on certain charges imposed as part of an equipment rental transaction. The tax court held that the taxpayer's charge to retrieve rental equipment at the end of the rental term, referred to as a "pick-up" charge, is subject to sales tax pursuant to Minn.Stat. § 297A.62, subd...

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