Legal Opinion
Olympia Brewing Co. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided November 24, 1982No. 82-429PublishedCited by 18 opinions
1Opinion of the Court
SIMONETT, Justice.
The tax court, affirming an assessment of the Minnesota Commissioner of Revenue, held that beer picked up at the taxpayer’s brewery in Minnesota by out-of-state distributor-purchasers in their own trucks for transportation and resale outside Minnesota constituted sales made within Minnesota for purposes of Minn.Stat. § 290.19 (1980). We disagree with the tax court’s interpretation of the statute and reverse.
During 1975 and 1976 relator Olympia Brewing Company operated a brewery in St. Paul, Minnesota, and sold its beer to some 310 wholesale distributors who were conducting…
2Cases cited4 opinions
- Department of Revenue v. Parker Banana Co.District Court of Appeal of Florida · 1980
- Sellner Manufacturing Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1972
- Ralston Purina Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1975
- Grain Belt Breweries, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1976
3Cited by18 opinions
- Tuma v. Commissioner of Economic SecuritySupreme Court of Minnesota · 1986
- Commonwealth v. Gilmour Manufacturing Co.Supreme Court of Pennsylvania · 2003
- Demolition Landfill Services, LLC v. City of DuluthCourt of Appeals of Minnesota · 2000
- Powerex Corp. v. Department of RevenueOregon Supreme Court · 2015
- Texaco, Inc. v. GroppoSupreme Court of Connecticut · 1990
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