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Sales and Use Tax – Equal Protection
admin//December 13, 2010//
Listen to this articleExemption of veterinary products from Sales and Use Tax to the University of Minnesota’s Veterinary Medicine program did not violate the Equal Protection Clause of the United States Constitution or the Uniformity Clause of the Minnesota Constitution. Important differences existed between appellant, a for-profit business, and respondent, a teaching hospital that is part of a public university. The exemption was rationally related to furthering the state’s interests higher education and academic research.
Affirmed.
7906-R Veterinary Radiation Therapy Clinic v. Commissioner of Revenue (Anoka County)
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