WORTHINGTON DORMITORY, INCORPORATED, n.k.a.k.a. Worthington College Foundation, Incorporated, Relator, v. COMMISSIONER OF REVENUE, Respondent. No. 50019.Supreme Court of Minnesota. April 11, 1980. Page 277 Syllabus by the Court A non-profit foundation which provides low-cost housing to students at a state-operated community college is exempt from sales and use taxation pursuant to Minn.Stat. § 297 A.25, […]