Legal Opinion
Brainerd Area Civic Center v. Commissioner of Revenue
Supreme Court of Minnesota
Decided May 7, 1993No. C1-92-2474PublishedCited by 8 opinions
1Opinion of the Court
SIMONETT, Justice.
We uphold the constitutionality of a graduated “combined receipts” tax on certain kinds of charitable gambling and affirm the tax court.
Minn.Stat. § 349.212, subd. 6 was enacted in 1989. This statute applies to organizations engaged in legal charitable gambling and imposes a graduated tax on “combined receipts” derived from tipboard and pull-tab games in a given year. 1 There is no tax levied on an organization’s first $500,000 in gross income or receipts; thereafter, a 2-percent tax is levied on gross receipts from $500,000 to $700,000. From $700,000 to $900,000 the tax is…
2Cases cited13 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Minnesota v. National Tea Co.Supreme Court of the United States · 1940
- Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935
- Guilliams v. Commissioner of RevenueSupreme Court of Minnesota · 1980
- California Company v. StateSupreme Court of Colorado · 1959
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3Cited by8 opinions
- ILHC OF EAGAN, LLC v. County of DakotaSupreme Court of Minnesota · 2005
- Westling v. County of Mille LacsSupreme Court of Minnesota · 1998
- Council of Independent Tobacco Manufacturers of America v. StateSupreme Court of Minnesota · 2006
- Ashford Hospitality v. City & County of S.F.California Court of Appeal · 2021
- Ashford Hospitality v. City and County of San FranciscoCalifornia Court of Appeal · 2021
3 more not listed; retrieve them via the Exa API.