Commissioner of Revenue v. Safco Products Co.

WAHL, Justice.

Relator, Safco Products Company (“Saf-co”), seeks review by certiorari of the decision of the Tax Court confirming the commissioner of revenue’s assessment of $3,544.42 delinquent sales and use taxes, interest, and penalties, 1 on purchases of commercial art work. We affirm in part, reverse in part.

The facts have been stipulated by the parties. Safco is a Minnesota corporation in the business of selling office equipment and related items to retailers. To advertise its products, Safco purchases brochures, cat-alogues, and price lists from a printer. During the period August 1,…