Midwestern Press, Inc. v. Commissioner of Taxation

Knutson, Chief Justice.

Certiorari to review a decision of the Tax Court which reversed a determination of the commissioner of taxation and held that respondent, Midwestern Press, Inc., was entitled to exemption from the sales tax on its purchases of lithographic plates.

Midwestern Press, Inc. (hereinafter referred to as Midwestern) is a Minnesota corporation engaged in the business of commercial printing, a major portion of which is done by the “offset” method of lithography, which utilizes in its printing process metal lithographic plates. Offset lithography is done on a three-cylinder press.…