Igel v. Commissioner of Revenue

OPINION

GARDEBRING, Justice.

This case comes to us from the Minnesota Tax Court on a writ of certiorari. Relator David Igel, formerly vice president of Recreational Concepts, Inc. (“the Company”), seeks reversal of the tax court’s decision that he is personally liable for the sales tax owed, but not paid, by the Company for the months of January and February 1994. We affirm.

Igel and Greg Love incorporated Recreational Concepts, Inc. in April 1993, to operate a charter boat operation on Lake Minne-tonka. In the fall, the Company expanded its services to offer snowmobile rental in northern…