Legal Opinion
Questar Data Systems, Inc. v. Commissioner
Supreme Court of Minnesota
Decided July 11, 1996No. C9-95-1880PublishedCited by 14 opinions
1Opinion of the Court
OPINION
PAGE, Justice.
Questar Data System, Inc. (Questar), petitioned this court for a writ of certiorari to review an order of the Minnesota Tax Court affirming the Commissioner of Revenue’s (Commissioner) use tax and interest assess*927ment in the amount of $147,594.33.1 The assessment was based on unpaid use tax allegedly owed by Questar for the tax period October 1,1989, through September 30,1992. According to the Commissioner, Questar is a provider of research services and failed to pay the required use tax on certain printed materials used in providing research services to its customers.…
2Cases cited4 opinions
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- A.B. Hirschfeld Press, Inc. v. City & County of DenverSupreme Court of Colorado · 1991
- Homart Development Co. v. County of HennepinSupreme Court of Minnesota · 1995
- Consolidated Freightways Corp. v. State, Department of Revenue & TaxationIdaho Supreme Court · 1987
3Cited by14 opinions
- Robinson & Muenster Associates, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1999
- State Ex Rel. Clayburgh v. American West Community Promotions, Inc.North Dakota Supreme Court · 2002
- Community Memorial Home at Osakis, Minnesota, Inc. v. County of DouglasSupreme Court of Minnesota · 1997
- Great Lakes Gas Transmission L.P. v. CommissionerSupreme Court of Minnesota · 2002
- Webster v. Hennepin Cnty.Supreme Court of Minnesota · 2018
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