Cited by

Opinions in Minnesota that cite Fingerhut Products Co. v. Commissioner of Revenue, 258 N.W.2d 606.

26 citing documents.

Qwest Dex, Inc. v. Arizona Department of Revenue 109 P.3d 118 Ariz. Ct. App. Div. 1 2005
Sprint Spectrum LP v. Commissioner of Revenue 676 N.W.2d 656 Minn. 2004
Sprint Spectrum LP v. Commissioner of Revenue 676 N.W.2d 656 Minn. 2004
In Fingerhut Products Co. v. Comm’r of Rev., the revenue commissioner found that mail order business owners were liable for additional use taxes assessed against the value of various mailing lists used in their business, per Minn.Stat.
Zip Sort, Inc. v. Commissioner of Revenue 567 N.W.2d 34 Minn. 1997
Zip Sort, Inc. v. Commissioner of Revenue 567 N.W.2d 34 Minn. 1997
provides a bit more help.
Questar Data Systems, Inc. v. Commissioner 549 N.W.2d 925 Minn. 1996
Watlow Winona, Inc. v. Commissioner of Revenue 495 N.W.2d 427 Minn. 1993
Watlow Winona, Inc. v. Commissioner of Revenue 495 N.W.2d 427 Minn. 1993
Contested Cases of Rem-Canby, Inc. v. Minnesota Department of Human Services 494 N.W.2d 71 Minn. Ct. App. 1993
Contested Cases of Rem-Canby, Inc. v. Minnesota Department of Human Services 494 N.W.2d 71 Minn. Ct. App. 1993
608 n. 4 (Minn.1977) (“we will not consider issues raised for the first time on appeal”).
Retail Systems, Inc. v. CNA Insurance Companies 469 N.W.2d 735 Minn. Ct. App. 1991
Retail Systems, Inc. v. CNA Insurance Companies 469 N.W.2d 735 Minn. Ct. App. 1991
in support of its contention that the computer tape and data are not tangible property.
Magnetic Data, Inc. v. St. Paul Fire & Marine Insurance Co. 430 N.W.2d 483 Minn. Ct. App. 1988
Magnetic Data, Inc. v. St. Paul Fire & Marine Insurance Co. 430 N.W.2d 483 Minn. Ct. App. 1988
Cf. Fingerhut Products Co. v. Commissioner *488 of Revenue, (the court characterized marketing “information” as “intangible property”).
In re Norwest Bank Metrowest National Ass'n 396 N.W.2d 896 Minn. Ct. App. 1986
In re Norwest Bank Metrowest National Ass'n 396 N.W.2d 896 Minn. Ct. App. 1986
Atlantic Mutual Insurance Co. v. Judd Co. 380 N.W.2d 122 Minn. 1986
Atlantic Mutual Insurance Co. v. Judd Co. 380 N.W.2d 122 Minn. 1986
Morton v. Board of Commissioners, 301 Minn. 415, 427 , , 608 n. 4 (Minn.1977); AAMCO Industries, Inc. v. DeWolf, 312 Minn. 95, 100
Calder v. City of Crystal 318 N.W.2d 838 Minn. 1982
Calder v. City of Crystal 318 N.W.2d 838 Minn. 1982
See Fingerhut Products Co. v. Comm’r of Revenue
Minnesota Education Ass'n v. Independent School District No. 495 290 N.W.2d 627 Minn. 1980
Minnesota Education Ass'n v. Independent School District No. 495 290 N.W.2d 627 Minn. 1980
Rathbun v. W. T. Grant Co., 300 Minn. 223
Standard Packaging Corp. v. Commissioner 288 N.W.2d 234 Minn. 1979
Standard Packaging Corp. v. Commissioner 288 N.W.2d 234 Minn. 1979
for arriving at a distinction between a service and a prod *238 uct.
Farm Bureau Mutual Insurance Co. v. Milbank Mutual Insurance Co. 284 N.W.2d 180 Minn. 1979
Followed Farm Bureau Mutual Insurance Co. v. Milbank Mutual Insurance Co. 284 N.W.2d 180 Minn. 1979