Afton Historical Society Press v. County of Washington

In Afton Historical Society Press v. County of Washington, 742 N.W.2d 434, 437 (Minn. 2007), the taxpayer created, developed, and published books about Minnesota history and culture, as well as books produced on a contract basis. Id. at 436. The revenues from the contract publishing were used to support the taxpayer's general operations, a necessary contribution given that the taxpayer's Minnesota books were sold "substantially below cost" as part of its charitablepurposes. Id. at 441.