Legal Opinion
Share v. Commissioner of Revenue
Supreme Court of Minnesota
Decided February 22, 1985No. C1-84-1277PublishedCited by 9 opinions
1Opinion of the Court
PETERSON, Justice.
SHARE, a health maintenance organization, filed for a certificate of exempt status from sales and use tax as a purely public charity under Minn.Stat. § 297A.25, subd. 1(p) (1984). SHARE claimed entitlement to the exemption because it provides non-profit health care to a cross section of the community. The Commissioner of Revenue denied the exemption, asserting that SHARE is not an institution of purely public charity, and the tax court upheld this determination. We affirm.
The matter was submitted to the trial court on stipulated facts. It appears from the record that SHARE…
2Cases cited9 opinions
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine CountySupreme Court of Minnesota · 1966
- Junior Achievement of Greater Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1965
- Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Medical Center Hospital of Vermont, Inc. v. City of BurlingtonSupreme Court of Vermont · 1989
- American Ass'n of Cereal Chemists v. County of DakotaSupreme Court of Minnesota · 1990
- Chisago Health Services v. Commissioner of RevenueSupreme Court of Minnesota · 1990
- Croixdale, Inc. v. County of WashingtonSupreme Court of Minnesota · 2007
- Under the Rainbow Child Care Center, Inc. v. County of GoodhueSupreme Court of Minnesota · 2007
4 more not listed; retrieve them via the Exa API.