DeLuxe Check Printers, Inc. v. Commissioner of Taxation

Knutson, Chief Justice.

Certiorari to review a decision of the Tax Court which reversed an order of the commissioner of taxation assessing a sales and use tax deficiency against respondent. The case was submitted to the Tax Court and is submitted here on the following stipulation of facts:

*77“I.

“Appellant is a corporation organized and existing under the laws of the State of Minnesota. Its principal business office is at 2199 North Pascal Avenue, Saint Paul, Minnesota 55113. It holds, and did hold during the entire taxable period, Minnesota sales and use tax permit No. 8063551.

“II.

“Appellant is…