Legal Opinion
Sterling Custom Homes Corp. v. Commissioner of Revenue
Supreme Court of Minnesota
Decided August 8, 1986No. C2-85-2108PublishedCited by 5 opinions
1Opinion of the Court
COYNE, Justice.
By writ of certiorari Sterling Custom Homes Corporation (Sterling) challenges the. tax court’s decision that Sterling’s sales to contractors of prefabricated custom home component packages are “retail sales” subject to sales tax on the value of the packages sold. We affirm.
Sterling, a Wisconsin corporation, prefabricates custom-designed home component packages ranging in price from $20,000 to $200,000. Based on the ideas and rough sketches brought by builders or home buyers, Sterling makes formal drawings of a custom-designed house. When the buyer chooses the materials to be…
2Cases cited5 opinions
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Elwell v. County of HennepinSupreme Court of Minnesota · 1974
- Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1983
- County of Hennepin v. StateSupreme Court of Minnesota · 1978
- Duluth Steel Fabricators, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1975
3Cited by5 opinions
- Wanzek Construction, Inc. v. Employers Insurance of WausauSupreme Court of Minnesota · 2004
- Schober v. Commissioner of RevenueSupreme Court of Minnesota · 2010
- Miles Homes, Div. of Insilco Corp. v. SchloederCourt of Appeals of Minnesota · 1987
- Wanzek Construction, Inc. v. Employers Insurance of WausauCourt of Appeals of Minnesota · 2003
- Wanzek Construction, Inc. v. Employers Insurance of WausauCourt of Appeals of Minnesota · 2003