County of Hennepin v. State

PETERSON, Justice.

On stipulated facts and exhibits the district court granted Hennepin County judgment declaring that neither the county nor a joint venture known as PMS were liable for Minnesota sales and use tax on raw steel which was sold by a supplier to PMS, fabricated by PMS, and incorporated into the Hennepin County Government Center. We reverse and hold that the sale of the raw steel to PMS was a taxable retail sale under Minn.St. 297A.01, subd. 4, which provides that “[sjales of building materials, supplies and equipment to * * * contractors, subcontractors or builders for the…