Fingerhut Products Company v. Commissioner

Typed mailing lists used by a direct mail merchandiser are not subject to taxation under Minn.St. 297A.14, which imposes a
use tax for the privilege of using tangible personal property. However, amiling lists in the form of Cheshire tapes, gummed
labels, and heat transfers which are attached to envelopes and placed in the mail by the taxpayer do constitute tangible personal
property subject to the use tax. SHERAN, Chief Justice.