Legal Opinion
Walgreens Specialty Pharmacy, LLC v. Comm'r of Revenue
Supreme Court of Minnesota
Decided August 15, 2018No. A17-1991PublishedCited by 3 opinions
1Opinion of the Court
LILLEHAUG, Justice.
*531Respondent Walgreens Specialty Pharmacy, LLC ("WSP") requested refunds from the Department of Revenue for taxes paid under Minnesota's Legend Drug Tax, see Minn. Stat. § 295.52, subd. 4 (2016), on transactions between WSP's non-resident pharmacies and Minnesota-based patients and doctors. Relator Commissioner of Revenue ("Commissioner") denied the requested refunds. WSP sought relief from the Minnesota Tax Court, arguing that the Legend Drug Tax did not apply to the transactions at issue. The tax court agreed with WSP and granted its motion for summary judgment. We reverse.
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2Cases cited19 opinions
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- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
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3Cited by3 opinions
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