Supreme Court of Minnesota February 22, 1985, C1-84-1277 (Share v. Commissioner of Revenue)

PETERSON, Justice.

SHARE, a health maintenance organization, filed for a certificate of exempt status from sales and use tax as a purely public charity under Minn.Stat. § 297A.25, subd. 1(p) (1984). SHARE claimed entitlement to the exemption because it provides non-profit health care to a cross section of the community.