Sprint Spectrum LP v. Commissioner of Revenue

OPINION

GILBERT, Justice.

This is a tax case that involves a consolidated appeal of the Commissioner of Revenue’s denial of requested refunds of sales tax paid on capital equipment purchases by three companies: Sprint Communications Company LP, Sprint Spectrum LP, and United Telephone Company of Minnesota (collectively “relators”). These companies argue that their purchases of equipment for their local exchange, wireless, and long distance services should qualify for sales tax exemption as “capital equipment” that is used in manufacturing “tangible personal property.”

The parties agreed to…