Veterinary Radiation Therapy Clinic v. Comr., No. 7906-R (Minn. Tax Court, Nov. 29, 2010)

(sales and use tax applicable to purchases of radioactive iodine capsule by plaintiff (private vet clinic) that are used in its practice is constitutional; even though tax not imposed on purchased by public university, such exemption is rationally related to legitimate state purpose of promoting research and education).