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Legal Opinion

Connexus Energy, Relators v. Commissioner of Revenue

Supreme Court of Minnesota

Decided August 5, 2015No. A14-1996PublishedCited by 6 opinions

1Opinion of the Court

OPINION

STRAS, Justice.

This case presents two questions regarding the sales-tax treatment of electric cooperatives. The first question is wheth er electric cooperatives may reclassify portions of monthly payments by their customers as equity contributions and receive sales-tax refunds based on the reclassification. The second question requires us to determine the applicable statute of limitations for the recovery of sales taxes erroneously refunded by the Commissioner of Revenue.

After considering both questions, the tax court concluded that the cooperatives were not entitled to a sales-tax…

2Cases cited15 opinions

  1. Varity Corp. v. HoweSupreme Court of the United States · 1996
  2. Radlax Gateway Hotel, LLC v. Amalgamated BankSupreme Court of the United States · 2012
  3. HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
  4. Beck v. GroeSupreme Court of Minnesota · 1955
  5. 500, LLC v. City of MinneapolisSupreme Court of Minnesota · 2013

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3Cited by6 opinions

  1. Hansen v. TodnemSupreme Court of Minnesota · 2018
  2. In the Matter of the SIRS Appeal by Best Care, LLCSupreme Court of Minnesota · 2025
  3. In the Matter of the SIRS Appeal by Best Care, LLCSupreme Court of Minnesota · 2025
  4. Lorenzo Reed v. Westgate Investments, Inc.Court of Appeals of Minnesota · 2024
  5. Op. Atty. Gen. 169f, Minnesota Attorney General Reports2023

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