Legal Opinion
Great Lakes Gas Transmission L.P. v. Commissioner
Supreme Court of Minnesota
Decided January 31, 2002No. CX-01-649PublishedCited by 9 opinions
1Opinion of the Court
OPINION
STRINGER, Justice.
The commissioner of revenue appeals a tax court ruling granting the refund of use taxes paid by taxpayer Great Lakes Gas Transmission Limited Partnership (“Great Lakes”) on natural gas consumed as fuel for compressor engines located at various points along a natural gas pipeline in Minnesota. We affirm the tax court and hold that the natural gas is subject to use tax under MinmStat. § 297A.14, subd. 1 (1994), but as it is consumed in the industrial production of personal property intended to be sold ultimately at retail, it is exempt from tax under MinmStat. §…
2Cases cited11 opinions
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Erie Mining Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1984
- Transport Leasing Corporation v. StateSupreme Court of Minnesota · 1972
- Red Owl Stores, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gonzales v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Amoco Corp. v. Commissioner of RevenueSupreme Court of Minnesota · 2003
- Northern Border Pipeline Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2015
- Interstate Traffic Signs, Inc. v. CommissionerSupreme Court of Minnesota · 2014
- Raisanen v. County of HennepinSupreme Court of Minnesota · 2004
4 more not listed; retrieve them via the Exa API.