Legal Opinion
Standard Packaging Corp. v. Commissioner
Supreme Court of Minnesota
Decided December 21, 1979No. 49104PublishedCited by 6 opinions
1Opinion of the Court
OTIS, Justice.
The relator Commissioner of Revenue seeks review of a decision of the Minnesota Tax Court, filed November 14,1977, holding that the sale to respondent of paintings by artists, and the. sale of transparencies. by photographers for reproduction by respondent were not subject to a sales tax under Minn.Stat. § 297A.01 (1978).
We affirm.
The facts as set forth in the tax court’s findings are not in dispute. Standard Packaging Corporation (hereinafter referred to as “Standard”), a New York corporation, does business in Minnesota as Brown & Bigelow (hereinafter referred to as “B. & B.”).…
2Cases cited3 opinions
- Fingerhut Products Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1977
- Midwestern Press, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1972
- Commissioner of Revenue v. Safco Products Co.Supreme Court of Minnesota · 1978
3Cited by6 opinions
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Kingsport Publishing Corp. v. OlsenTennessee Supreme Court · 1984
- Minneapolis Star & Tribune Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1981
- Black Photo U.S.A., Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1993
- Weigel v. Commissioner of RevenueSupreme Court of Minnesota · 1997
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