Minnesota Automatic Merchandising Council v. Salomone

OPINION

ANDERSON, RUSSELL A., Justice.

The issue for resolution in this case is whether the taxation of sales of food through vending machines violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution or the Uniformity Clause of the Minnesota Constitution. We conclude that it does not.

The Minnesota Automatic Merchandising Council (MAMC) is a nonprofit membership organization made up of corporations, individuals and partnerships that operate and supply vending machines. MSY Enterprises, d/b/a Apple Automatic Food Service (Apple), a member of MAMC, is a…