Worthington Dormitory, Inc. v. Commissioner

YETKA, Justice.

This case concerns the application of Worthington Dormitory, Inc., now known as Worthington College Foundation, Inc., (“the Foundation”) for a certificate of exempt status from sales and use tax pursuant to Minn.Stat. § 297A.25, subd. l(p) (1978). On October 27, 1975, the Commissioner of Revenue denied the Foundation’s application and assessed sales and use taxes, interest and penalties totaling $7,786.77. The Tax Court, in an order dated August 4, 1978, affirmed the commissioner’s conclusion that the Foundation is not exempt from sales and use tax, but canceled all penalties…