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DEPT. OF REVENUE v. MILWAUKEE REFINING CORP.

No. 75-694.

80 Wis.2d 44 (1977)

257 N.W.2d 855

DEPARTMENT OF REVENUE, Appellant, v. MILWAUKEE REFINING CORPORATION, Respondent.

Supreme Court of Wisconsin.

Decided October 4, 1977.

Attorney(s) appearing for the Case

For the appellant the cause was argued by Allan P. Hubbard, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.

For the respondent there was a brief by Robert L. Mann and Kohner, Mann & Kailas, and oral argument by Robert L. Mann, all of Milwaukee.

Brief amicus curiae was filed by Frank J. Pelisek, John K. MacIver and Michael, Best & Friedrich of Milwaukee, for Wisconsin Dental Association, Inc.

HANLEY, J.

Two issues are presented on this appeal:

1. Were the sales made by the taxpayer during the period in question sales made at retail by a retailer as those terms are used in sec. 77.52 (1), Stats?

2. Were the sales, if made by a retailer, exempt from the sales tax? Sales Made at Retail by a Retailer

[1-3]

The first matter to be determined on this appeal is the standard...

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