XO communications sued the Minnesota commissioner of revenue for refund claims under Stat. Sec. 297A.25 (42). This statute provided a tax exemption on capital equipment. The commissioner argued that the telecommunications exemption was not enacted until 2001; therefore, all purchases prior to this date were taxable. Consistent with Sprint Spectrum v. Commissioner of Revenue, the Supreme Court vacated a previous decision of the Minnesota tax court and told it to follow the precedent. The Minnesota Tax Court has ordered the Commissioner of Revenue to review the claims of XO communications and to issue refunds and interest. (XO Communications, Inc. v. Commissioner of Revenue, July 6th, 2004)