JME of Monticello, Inc. v. Commissioner of Revenue

OPINION

DIETZEN, Justice.

Relator JME of Monticello (JME), a waste management service provider, was audited by respondent Commissioner of Revenue, and thereafter was assessed approximately $87,000 in additional solid waste management taxes and interest. The Commissioner concluded that JME improperly calculated its waste management tax based on JME’s faulty interpretation of Minn.Stat. § 297H.04 (2012). JME appealed the Commissioner’s tax order and brought a motion for summary judgment, arguing that it had correctly interpreted the statute and had correctly calculated the tax. The tax court…