Mankato Citizens Telephone Co. v. Commissioner of Taxation

Nelson, Justice.

Certiorari to review a decision of the Tax Court affirming an order of the commissioner of taxation.

The relator, Mankato Citizens Telephone Company, is independent and locally owned, with its principal office and central exchange facilities located in Mankato, a city of the second class with a population of about 24,000. The company serves several rural and contiguous areas.

Relator is required to pay a tax upon its gross earnings pursuant to the provisions of Minn. St. 295.34. Section 295.34, subd. 1(b), imposes on a telephone company a tax of “4 percent of its gross earnings…