Legal Opinion
Zip Sort, Inc. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided July 24, 1997No. C0-96-1938Published
1Opinion of the Court
567 N.W.2d 34 (1997)
ZIP SORT, INC., Relator,
v.
COMMISSIONER OF REVENUE, Respondent.
No. C0-96-1938.
Supreme Court of Minnesota.
July 24, 1997.
Kay Nord Hunt, Terrance W. Moore, Lommen, Nelson, Cole & Stageberg, P.A., Minneapolis, for Relator.
Barry R. Greller, Assistant Attorney General, Hubert H. Humphrey, III, Minn. Atty. General, Tax Litigation Division, St. Paul, for Respondent.
Heard, considered and decided by the court en banc.
OPINION
TOMLJANOVICH, Justice.
The relator, Zip Sort, Inc., filed claims for a refund of sales taxes imposed upon its purchase of two multi-line optical character readers…
Also in this document: Concurring in part, dissenting in part.
2Cases cited9 opinions
- Offerdahl v. University of Minnesota Hospitals & ClinicsSupreme Court of Minnesota · 1988
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Holen v. Minneapolis-St. Paul Metropolitan Airports CommissionSupreme Court of Minnesota · 1957
- Harms v. Independent School District No. 300Supreme Court of Minnesota · 1990
- Fingerhut Products Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1977
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