Dahlberg Hearing Systems, Inc. v. Commissioner of Revenue

OPINION

KEITH, Chief Justice.

Relator, Dahlberg Hearing Systems, Inc. (Dahlberg), seeks review of a Minnesota Tax Court order denying Dahlberg’s claim for a refund of use taxes paid. The tax court ruled that the use tax was applicable because Dahlberg “used” computer equipment in Minnesota and because sales tax was not paid on the purchase of the computer equipment. We reverse.

The parties have stipulated to the following facts. Dahlberg is a company located in Golden Valley, Minnesota that manufactures and sells hearing aids and related devices primarily through a franchise system of…