Minot Farmers Elevator v. Conrad

386 N.W.2d 463 (1986)

MINOT FARMERS ELEVATOR, a North Dakota corporation, Appellee,

v.

Kent CONRAD, North Dakota State Tax Commissioner, Appellant.

Civ. No. 11105.

Supreme Court of North Dakota.

April 23, 1986.

Kenner Law Firm, Minot, for appellee; argued by Harris P. Kenner.

Robert W. Wirtz and Carla J. Smith, Asst. Attys. Gen., Bismarck, for appellant; argued by Carla J. Smith.

ERICKSTAD, Chief Justice.

The State Tax Commissioner appeals from the judgment of the district court which concluded that Minot Farmers Elevator was not liable for a use tax which had been assessed against a trackmobile owned…