Minnesota Twins Partnership v. Commissioner of Revenue

OPINION

GILBERT, Justice.

This case involves determining whether the Minnesota Twins Partnership’s (Twins) purchases of ticket stock and novelty items were purchases for resale. The Twins argue that the baseball club resells those items to baseball game attendees and thus the purchases of the items are exempt from sales or use tax. The Minnesota Tax Court found that the items were given away rather than resold to the attendees. The tax court therefore held that the Twins’ purchases of the items were not purchases for resale and that the Twins were responsible for the tax on the items. We affirm.