C. G. Rein Co. v. Roemer

TODD, Justice.

The Commissioner of Revenue appeals from the judgment entered in the Ramsey County District Court determining that the fees charged by the plaintiff, C. G. Rein Company, d.b.a. Phalen Tennis Club, Como Tennis Club and Lilydale Tennis Club, for use of its tennis, racquetball and handball courts are not “sales” within the meaning of Minn.Stat. § 297Á.01, subd. 3(d) (1980). We affirm.

There is no dispute that the plaintiff owns and operates three buildings containing tennis, racquetball and handball facilities and that members of the general public become eligible for their use by…