Sales Tax – Farm Auction Exemption

This appeal was filed from the Commissioner of Revenue’s Notice of Determination on Appeal upholding a previous assessment of Minnesota sales tax on appellant in the amount of $11,077.42, plus penalty and interest. The parties filed cross-motions for summary judgment. Appellant is an auctioneer and approximately 75 percent of the items sold were farm animals not subject to tax. Appellant argues that all of the remaining sales are exempt, either under the farm auction exemption or the isolated and occasional sales exemption. The Tax Court held that none of the information was sufficient to raise a genuine issue of material fact as to whether each assessed item was sold in the seller’s normal course of business of selling that kind of property. Therefore, it granted the Commissioner’s motion for summary judgment and affirmed the Commissioner’s Notice of Determination on Appeal.

8419-R Pautsch v. Comm’r of Revenue

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