Interstate Traffic Signs, Inc. v. Commissioner

OPINION

GILDEA, Chief Justice.

This is an appeal from the tax court’s order upholding the Commissioner of Rev*551enue’s assessment of tax on certain charges imposed as part of an equipment rental transaction. The tax court held that the taxpayer’s charge to retrieve rental equipment at the end of the rental term, referred to as a “pick-up” charge, is subject to sales tax pursuant to Minn.Stat. § 297A.62, subd. 1 (2012). The sole issue on appeal is whether pick-up charges fall within the definition of “sales price” under Minn.Stat. § 297A.61, subd. 7 (2012), making those charges subject to sales tax…