Minnesota State Bar Ass'n v. Commissioner of Taxation

This ease is before the court pursuant to a writ of certiorari issued to the Tax Court of the State of Minnesota. The commissioner of revenue issued an order denying the Minnesota State Bar Association’s application for a certificate of exempt status for the purpose of the Minnesota sales and use tax, Minn. St. c. 297A. The Bar Association appealed to the Tax Court, which reversed the commissioner’s order.

The issue presented to us is as follows: Is the Minnesota State Bar Association entitled to exemption from the Minnesota sales and use tax under Minn. St. 297A.25, subd. l(p), as an…