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

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    Results 1 - 10 of 2000
    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
    Bakewell v COR 02-19-09 DEC
    ... a Stipulation of Facts. The issue in this sales tax case is whether Appellants’ business practice of providing ... of tangible personal property taxable under Minnesota’s sales tax statute. For the reasons stated below, we find ...
    Description: Bakewell, D. and Bakewell, T. v. Commissioner of Revenue 02-19-2009
    Judge: Kathleen Sanberg
    Date: February 19, 2009
    File/Docket No. 7925 R
    Northern X-Ray Co v COR 12-08-09
    ... Northern X-Ray has been collecting and remitting sales tax to the Commissioner on its transactions with customers, ... 31, 2007 (“Order”), assessing Northern X-Ray additional sales tax and interest; the amount at controversy is $854, ...
    Description: Northern X Ray Company v Commissioner of Revenue 12-08-09
    Judge: George Perez
    Date: December 08, 2009
    File/Docket No. 7945 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
    Neil's Floor v COR 10-20-09 DEC
    ... 8, 2009. This case involves an assessment of sales tax against Appellant for purchases of materials which Appellant ... the transactions on which tax was assessed involved sales tax owed on purchases of materials which Appellant installed ...
    Description: Neil's Floor Covering, Inc. v. Commissioner of Revenue 10-20-2009
    Judge: Sheryl Ramstad
    Date: October 20, 2009
    File/Docket No. 8016
    New Ulm Co Club v COR 07-22-10 sj
    ... Minnesota Department of Revenue’s assessment of Minnesota sales tax (among other assessments) on Appellant New Ulm Country ... the Department, $8,142.56 is attributable to sales tax and interest (through April, 2009) associated with the ...
    Description: New Ulm Country Club v Commissioner of Revenue, Judge Sheryl A. Ramstad, 07-22-2010
    Judge: Sheryl Ramstad
    Date: July 22, 2010
    File/Docket No. 8113
    Schober v COR 02-03-09 DEC
    ... registered with the Department of Revenue to collect sales tax for the tax years at issue. 4. Neither Appellant nor Timber Creek filed any sales tax returns with the Department of Revenue for the ...
    Description: Ronald L. Schober v Commissioner of Revenue 02-03-2009
    Judge: George Perez
    Date: February 03, 2009
    File/Docket No. 7935
    Thornberg v COR 07-30-09 SJ
    ... held Appellant personally liable for Premier Construction’s sales tax liability under Minnesota Statute Section 270C.56, subd. ... upholding earlier audit findings regarding Premier Construction’s sales tax liability. 1 The Court, having heard and considered ...
    Description: Marci Thornberg v. Commissioner of Revenue 07-30-09
    Judge: Sheryl Ramstad
    Date: July 30, 2009
    File/Docket No. 8066 R
    Martin v COR 04-25-22
    ... Revenue (the “Commissioner”) denying his application for a sales tax refund. Mr. Martin appeals from the portion of ... 3 The third-party marketers collect the appropriate sales tax(es) directly on bookings placed through their online ...
    Description: Kurt W. Martin v. Commissioner of Revenue
    Judge: Wendy S. Tien
    Date: April 25, 2022
    File/Docket No. 9499-S
    Home and Garden v COR 11-24-08
    ... The issue is whether the Commissioner correctly assessed sales tax on the suggested retail selling price of Appellant’ ... has been authorized to collect and remit Minnesota sales tax on taxable sales made in Minnesota by its ...
    Description: Home and Garden Party, Inc.v. Commissioner of Revenue 11-25-08
    Judge: Sheryl Ramstad
    Date: November 24, 2008
    File/Docket No. 7924 R

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