County of Hennepin v. State

I respectfully dissent from the majority opinion, the result of which is to place form over substance. The legislature in adopting the sales tax act specifically exempted municipalities from the burdens of the act. Obviously, there are situations where municipalities are indirectly involved in the payment of sales tax. However, where governmental construction projects are involved, I believe we should take a liberal view of the actual factual situation to accomplish the legislative purpose of preventing local taxpayers from paying a substantial sum into the general revenues of the state.

Here,…