Legal Opinion
U.S. West Material Resources, Inc. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided January 21, 1994No. C9-93-739PublishedCited by 12 opinions
1Opinion of the Court
TOMLJANOVICH, Justice.
Relator, Commissioner of Revenue, seeks review of a tax court order holding that respondent’s cutting, on orders of a customer, of cable segments for use in the customer’s business does not constitute “fabrication” or “processing” of the cable under Minn.Stat. § 297A.01, subd. 3(b) (1992), so that charges for this cable-cutting activity are not subject to the Minnesota sales tax. We reverse.
■ U.S. West Material Resources (“Resources”) is a wholly-owned subsidiary of U.S. West, Inc. and operates a cable storage and cutting facility in New Brighton, Minnesota. A large…
2Cases cited2 opinions
- Mammenga v. State Department of Human ServicesSupreme Court of Minnesota · 1989
- Emil Olson, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1980
3Cited by12 opinions
- Illinois Farmers Insurance Co. v. Glass Service Co.Supreme Court of Minnesota · 2004
- Zip Sort, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Curtis G. and Stacy S. Marks v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2016
- Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422Supreme Court of Minnesota · 2016
- Jacka v. Coca-Cola Bottling Co.Supreme Court of Minnesota · 1998
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