KROLL ONTRACK v. COMMISSIONER OF REVENUE

A18-1805.

931 N.W.2d 371 (2019)

KROLL ONTRACK, LLC, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Filed: July 17, 2019.


Attorney(s) appearing for the Case

Mark A. Pridgeon , Pridgeon & Zoss, PLLC, Edina, Minnesota; and Doug Sigel , Ryan Law Firm, LLP, Austin, Texas, for relator.

Keith Ellison , Attorney General, Kristine K. Nogosek , Assistant Attorney General, Saint Paul, Minnesota, for respondent.


OPINION

The question is this case is whether the sales tax exemption in Minn. Stat. § 297A.68, subd. 5 (2018), for the purchase of capital equipment, applies to items that relator Kroll Ontrack, LLC purchased. The Commissioner of Revenue concluded that the exemption did not apply, and the tax court affirmed...

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