Black Photo U.S.A., Inc. v. Commissioner of Revenue

TOMLJANOVICH, Justice.

This case arises from a motion for summary judgment which was granted to the respondent taxpayer. The Commissioner of Revenue (“Commissioner”) appeals the tax court decision which held that the “store” envelopes are exempt from taxation under Minn.Stat. § 297A.25, subd. 9 (1992). Black Photo, U.S.A., Inc. (“Black’s”) appeals the imposition of taxes on the “mail-a-way” envelopes used outside of Minnesota, according to Minn.Stat. § 297A.25, subd. 5 (1992).

We affirm the tax court on both issues.

Black’s is engaged in photofinishing, which is industrial production under Minn.…