Legal Opinion
Minnesota Automatic Merchandising Council v. Smith
Court of Appeals of Minnesota
Decided August 12, 2003No. C0-03-65PublishedCited by 2 opinions
1Opinion of the Court
OPINION
MINGE, Judge.
Appellant trade association of vending-machine operators and appellant vending-machine operator sought a declaratory judgment that the application of the Minnesota sales tax to all sales of food in vending machines under Minn.Stat. §§ 297A.61, subds. 3(d)(4), 31-34, .67, subd. 2 (Supp.2001) violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution and the Uniformity Clause of the Minnesota Constitution. The district court granted summary judgment against appellants. Because there is a rational basis for the application of the sales…
2Cases cited15 opinions
- Hoyt v. FloridaSupreme Court of the United States · 1961
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Miller Brewing Co. v. StateSupreme Court of Minnesota · 1979
- McGuire v. C & L RESTAURANT INC.Supreme Court of Minnesota · 1984
- Hamilton v. Commissioner of Public SafetySupreme Court of Minnesota · 1999
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3Cited by2 opinions
- Minnesota Automatic Merchandising Council v. SalomoneSupreme Court of Minnesota · 2004
- Shearer v. Titus (In re Titus)United States Bankruptcy Court, W.D. Pennsylvania · 2017