Northland Country Club v. Commissioner of Taxation

Peterson, Justice.

The commissioner of taxation 1 challenges a determination by the district court that annual membership dues collected by Northland Country Club, Duluth, were not subject to the Minnesota sales and use tax. We affirm.

The relevant facts were stipulated by the parties and may be succinctly stated. Northland is a private country club providing social as well as other activities for its members. Northland’s varied social activities include holiday parties, snowmobile parties, parties relating to sponsored events, and bridge luncheons. Northland’s facilities include a regulation…