Minnesota Statutes
Minn. Stat. § 209.17 (2026)
[Repealed]
✓ current as of May 2026
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[Repealed, 1959 c 675 art 13 s 1]
Notes of Decisions
Cited in 1
case, 1999–1999 · leading case: Benda v. Girard, 592 N.W.2d 452 (Minn. 1999).
Benda v. Girard, 592 N.W.2d 452 (Minn. 1999). “We reasoned first that ownership and management of the shopping center and hotel were "primarily the furnishing of building space, not of personal service," and thus the taxpayer did not satisfy the first prong of the test.”
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