Published decisions of the tax court appear on this website and are searchable. Basic search tips:

    • To search for a phrase, type the phrase in quotation marks. For example, type “property tax” in quotes in the search box.
    • When attempting to search for items using AND, OR, NOT, you must type those terms in upper case or they will not be recognized as operators. Please see the examples in the box below.
    • An asterisk (*) serves as a wildcard character. For example, tax* will return “taxes,” “taxed,” “taxing,” “taxation,” and so forth.

    For further assistance formulating a search, please see the “Help” tab.

    Some Tax Court Decisions have been appealed to the Minnesota Supreme Court. Search the Minnesota Supreme Court Decisions for appellate opinions.

    This website does not provide information if a decision has been reversed or superseded by a change in the law. Users are responsible to determine the current status of a decision obtained from this website before citing it as legal authority.

    Help with searching

    Results 1 - 10 of 2000
    More, Inc. v COR 02-19-16 2
    ... the Department ofRevenue, reporting sales subject to Minnesota sales tax, to liquor gross receipts sales and use taxes, ... inexplicably did not report sales subject to Minneapolis sales tax. See, e.g., Ex. J3. In 2010, the ...
    Description: More, Inc., dba Blarney's Pub and Grill v Commissioner of Revenue 02-19-2016
    Judge: Joanne Turner
    Date: February 19, 2016
    File/Docket No. 8395-R
    Schwartz v COR 01-27-06
    ... the materials were to be spread, Appellant collected sales tax. Schwartz Aff. ¶6-8. The Commissioner audited Appellant’ ... respect to these customers, Appellant collected the applicable sales tax from some, received documentation from others who had ...
    Description: William Schwartz and Sons, Inc. v. Commissioner of Revenue 01-27-2006
    Judge: Sheryl Ramstad
    Date: January 27, 2006
    File/Docket No. 7702
    More, Inc. v COR 02-19-16 1
    ... 98; compare Ex. J37 with Exs. J39 & J41. Sales tax filings 31. Mr. Mulrooney files electronic sales and ... return for September 2007 reported sales subject to sales tax ofonly $88, 726, Ex. J3, a difference of$ ...
    Description: More, Inc. dba Blarney Pub and Grill v Commissioner of Revenue 02-19-2016
    Judge: Joanne Turner
    Date: February 19, 2016
    File/Docket No. 08395-R
    Yik C. Lo v COR 04-07-2016
    ... Yik C. Lo is personally liable for unpaid sales tax of HKD Lo, Inc., which operated the Jun ... is not personally liable for HKD's unpaid sales tax. The court, having heard and considered the evidence ...
    Description: Yik C. Lo v Commissioner of Revenue 04-07-2016
    Judge: Bradford Delapena
    Date: April 07, 2016
    File/Docket No. 8359-R and 8454-R
    Yau M. Lo v COR 04-07-2016
    ... Yau M. Lo is personally liable for unpaid sales tax of HKD Lo, Inc., which operated the Jun ... not personally liable for HK.D's unpaid sales tax. The court, having heard and considered the evidence ...
    Description: Yau M. Lo v Commissioner of Revenue 04-07-2016
    Judge: Bradford Delapena
    Date: April 07, 2016
    File/Docket No. 8360-R and 8453-R
    Employer Solutions v COR 10-22-13
    ... rate of tax is the same as the sales tax, and is imposed on the purchase price of ... But no use tax is imposed if Minnesota sales tax is paid. Minn. Stat. § 297.63, subd. 1( ...
    Description: Employer Solutions Staffing Group II, LLC v Commissioner of Revenue 10-22-13
    Judge: Joanne Turner
    Date: October 22, 2013
    File/Docket No. 8445-R
    SAP Retail v COR 09-19-13
    ... resource planning software, but did not charge Minnesota sales tax. Stip. ¶¶ 14; Jt. Ex. 7. Best Buy paid ... for the additional software, but did not charge sales tax. Stip. ¶¶ 16, 18; Jt. Exs. 9, 11. 61. ...
    Description: SAP Retail, Inc. v Commissioner of Revenue 09-19-13
    Judge: Joanne Turner
    Date: September 19, 2013
    File/Docket No. 8345-R
    Interstate Traffic Signs v COR 07-15-13
    ... to sign rentals and are thus subject to sales tax. We grant the Commissioner’s motion for s ... matter of law that the Commissioner correctly assessed sales tax on pickup charges associated with Interstate ’s sign ...
    Description: Interstate Traffic Signs, Inc. v Commissioner of Revemue 07-15-13
    Judge: Bradford Delapena
    Date: July 15, 2013
    File/Docket No. 8362-R
    SlimGenics v COR 10-23-13 DEC
    ... issue here, SlimGenics did not collect or pay sales tax on retail sales of Thermo-Boost. Tr. 19- ... 2012). 2. Thermo-Boost was subject to Minnesota sales tax between July 1, 2006 to December 31, 2009. ...
    Description: SlimGenics Minnesota, Inc. fka OGB, Inc. dba SlimGenics Weight Control Centers v Commissioner of Revenu 10-23-13
    Judge: Joanne Turner
    Date: October 23, 2013
    File/Docket No. 8422-R
    Artistic Drapery v COR 12-10-09 DEC
    ... this case is the application of the Minnesota sales tax to a drapery and reupholstery business. Both parties ... audited Appellant on July 12, 2004, and assessed sales tax owed in the amount of $69,596.35, ...
    Description: Artistic Drapery Services, Inc. v. Commissioner of Revenue 06-03-2009
    Judge: Kathleen Sanberg
    Date: December 10, 2009
    File/Docket No. 7954-R

    Refine your search

    Filter By Months

    Filter by topic

    back to top