The Minnesota Tax Court dismissed a taxpayer’s appeal of a sales and use tax assessment because the appeal was not filed within 90 days of the Commissioner of Revenue’s order assessing additional tax. An appeal is considered to be filed only when it is actually received by the court. In this case, the appeal was postmarked 90 days after the commissioner’s order, but it had not been received by the court within 90 days after the commissioner’s order. The postmark does not count as the filing date. As a result, the taxpayer’s appeal was dismissed as it was not timely received. This decision points out the importance of understanding the due date rules not only by state but also for different purposes. (Minnesota Computers Corp. v. Commissionerof Revenue, Minnesota Tax Court, No. 8561-R, August 1, 2013)