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U.S. WEST MATERIAL v. COM'R OF REVENUE

No. C9-93-739.

511 N.W.2d 17 (1994)

U.S. WEST MATERIAL RESOURCES, INC., Respondent, v. COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

January 21, 1994.

Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., Craig R. Anderson, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, for relator.

Andrew E. Ottinger, Jr., Atty. Pro Hac Vice, U.S. West, Inc., Englewood, CO, for respondent.

Considered and decided by the court en banc without oral argument.

TOMLJANOVICH, Justice.

Relator, Commissioner of Revenue, seeks review of a tax court order holding that respondent's cutting, on orders of a customer, of cable segments for use in the customer's business does not constitute "fabrication" or "processing" of the cable under Minn.Stat. § 297A.01, subd. 3(b) (1992), so that charges for this cable-cutting activity are not subject to the Minnesota sales tax. We reverse.

U.S. West Material Resources ("Resources...

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