Wanzek Construction, Inc. v. Employers Insurance of Wausau

I concur with the majority opinion, but I respectfully dissent regarding the subcontractor issue. I believe Sterling Custom Homes Corp. v. Comm’r of Revenue, 391 N.W.2d 523 (Minn.1986), is on point and controlling. In Sterling, the supreme court defined the term “subcontractor.”

The terms contractor and subcontractor are not applicable to persons who merely sell tangible personal property in the form of budding materials, supplies, or equipment to construction contractors, for delivery at the job site without any requirement that they install such tangible personal property.

Id. at 524 (quoting…