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SHERIDAN v. COM'R OF REVENUE

A21-0007.

963 N.W.2d 712 (2021)

Jeffrey S. SHERIDAN, et al., Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Filed: August 25, 2021.

Attorney(s) appearing for the Case

Randall A. Kins , Sheridan & Dulas P.A., Eagan, Minnesota for relators.

Keith Ellison , Attorney General, Kristine K. Nogosek , Mawerdi A. Hamid , Assistant Attorneys General, Saint Paul, Minnesota for respondent.

OPINION

The issue in this case is whether the sales or use tax imposed on the purchase of aircraft, Minn. Stat. § 297A.82 (2020), violates article X, section 5 of the Minnesota Constitution, which allows the Legislature to tax aircraft using the airspace over Minnesota "in lieu of all other taxes." Jeffrey Sheridan...

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