DEPT. OF REVENUE v. SMITH HARVESTORE PRODUCTS

No. 754 (1974).

72 Wis.2d 60 (1976)

240 N.W.2d 357

WISCONSIN DEPARTMENT OF REVENUE, Appellant, v. A. O. SMITH HARVESTORE PRODUCTS, INC., Respondent.

Supreme Court of Wisconsin.

Decided April 7, 1976.


Attorney(s) appearing for the Case

For the appellant the cause was argued by E. Weston Wood, assistant attorney general, with whom on the briefs was Bronson C. La Follette, attorney general.

For the respondents there was a brief by Thomas G. Ragatz, James F. Lorimer, David F. Grams and Boardman, Suhr, Curry & Field of Madison, and oral argument by Mr. Ragatz.


WILKIE, C. J.

The plaintiff-appellant, Wisconsin Department of Revenue, determined sales tax due by the defendant-respondent, A. O. Smith Harvestore Products, Inc., in the amount of $264,228.99 for the period from September 1, 1969, to May 9, 1971, on sales by the respondent to dealers of the component parts for a blue, cylindrical structure known as a Harvestore. This determination was reversed by the tax appeals commission, which, in turn, was affirmed by the circuit...

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