Legal Opinion
U.S. Sprint Communications Co. v. Commissioner
Supreme Court of Minnesota
Decided May 21, 1998No. C5-97-1993PublishedCited by 5 opinions
1Opinion of the Court
OPINION
PAGE, Justice.
By Notice of Determination on Appeal dated March 8, 1996, the Minnesota Commissioner 'of Revenue (Commissioner) assessed an additional sales tax, with interest, and a penalty against respondent, U.S. Sprint Communications Company, Ltd. (Sprint) for the period July 31, 1990, through December 31, 1993. In the Notice, the Commissioner concluded that Sprint improperly excluded the federal excise tax on long-distance telephone service from the base amount for calculating the Minnesota state sales tax on its sales of long-distance telephone service. Sprint appealed to the…
2Cases cited8 opinions
- Cederstrand v. Lutheran BrotherhoodSupreme Court of Minnesota · 1962
- State v. MosengSupreme Court of Minnesota · 1959
- Green Giant Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1995
- Homart Development Co. v. County of HennepinSupreme Court of Minnesota · 1995
- Cady v. ColemanSupreme Court of Minnesota · 1982
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3Cited by5 opinions
- In Re Petition for DISCIPLINARY ACTION AGAINST Michael John RIEHM, a Minnesota Attorney, Registration No. 0296570Supreme Court of Minnesota · 2016
- Medical Staff of Avera Marshall Regional Medical Center v. MarshallSupreme Court of Minnesota · 2014
- Interstate Traffic Signs, Inc. v. CommissionerSupreme Court of Minnesota · 2014
- Medical Staff of Avera Marshall Regional Medical Center on its Own behalf and in its Representative Capacity for its Members v. Avera Marshall d/b/a Avera Marshall Regional Medical CenterSupreme Court of Minnesota · 2014
- US SPRINT COMM. v. Commissioner of Rev.Supreme Court of Minnesota · 1998