Fridley Recreation & Service Co. v. Commissioner of Taxation

Kelly, Justice.

Certiorari to review a decision of the Tax Court holding that the Minnesota sales tax is applicable to the fees paid for bowling and to receipts from the sale of bowling shoes. We affirm.

Taxpayer, Fridley Recreation & Service Company, is a Minnesota corporation operating a bowling center in Fridley, Minnesota. Taxpayer’s establishment includes 32 bowling lanes with automatic pin setters and a snack bar or cafe which sells a limited menu of food, soft drinks, set-ups, and beer. The lanes are used for both league and open bowling. There is no admission charge to enter the…