M.A. Mortenson Co. v. Minnesota Commissioner of Revenue

OPINION

PETERSON, Judge.

The Minnesota Commissioner of Revenue appeals from the district court judgment entered June 13, 1990, denying his motion to dismiss part of a complaint filed by respondent M.A. Mortenson Co. The district court ruled that count 3 was not within the exclusive jurisdiction of the tax court and was not barred for failing to state a claim upon which relief could be granted under the sales/use tax anti-injunction statute. We disagree and reverse.

FACTS

During the mid-1980’s, respondent M.A. Mortenson Co. (Mortenson) constructed a waste-to-energy facility in Rochester, Minnesota…