Hoene v. Jamieson

Upon Rehearing

Otis, Justice.

This is an action for a declaratory judgment which seeks a determination that Minn. St. 297A.25, subd. 4, permitting a sales tax on road-building materials purchased by contractors, is unconstitutional. The trial court upheld the statute and plaintiffs appealed. In an opinion filed October 3, 1969, we reversed and held the statute unconstitutional. Defendants sought and obtained a rehearing. They were joined in their petition by Minnesota Association of Commerce and Industry and Minnesota Taxpayers Association as amici curiae who were permitted to file briefs and…