REVENUE DEPT. v. GREILING

No. 81-2213.

112 Wis.2d 602 (1983)

334 N.W.2d 118

Wisconsin DEPARTMENT OF REVENUE, Petitioner-Respondent, v. Gene E. GREILING, Appellant-Petitioner.

Supreme Court of Wisconsin.

Decided June 1, 1983.


Attorney(s) appearing for the Case

For the appellant-petitioner there were briefs by Gregory B. Conway, William C. Griesbach and Liebmann, Conway, Olejniczak & Jerry, S.C., Green Bay, and oral argument by Gregory B. Conway.

For the petitioner-respondent the cause was argued by Gerald S. Wilcox, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.

Amicus Curiae brief was filed by Diane S. Gutmann, Brady C. Williamson and La Follette, Sinykin, Anderson & Munson, Madison, for Wisconsin Upper Michigan Florists Association, Commercial Flower Growers of Milwaukee, Wisconsin Nurserymen's Association, Fox Valley Florists' Association, Carlin Sales Corporation and Schroeder's Greenhouse.


Reversing 109 Wis.2d 687, 325 N.W.2d 738 (Ct. App.).

STEINMETZ, J.

The issue in this case is whether a greenhouse with shading, irrigation and ventilation systems is a machine used in floriculture thereby qualifying its components for an exemption from the state use tax under sec. 77.54 (3), Stats.1 More specifically, the issue is whether the purchase by the taxpayer (Gene L. Greiling) of shaped metal tubing and polyethylene film...

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