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MIDCONTINENT BROADCASTING CO. v. DEPT. OF REVENUE

No. 78-203.

91 Wis.2d 579 (1979)

284 N.W.2d 112

MIDCONTINENT BROADCASTING COMPANY OF WISCONSIN, INC., Petitioner-Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided August 28, 1979.

Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the briefs of Jeremy C. Shea and Ross & Stevens of Madison.

For the respondent the cause was submitted on the brief of Bronson C. La Follette, attorney general, and John E. Armstrong, assistant attorney general.

Before Gartzke, P.J., Bablitch, J. and Dykman, J.

BABLITCH, J.

This case involves the construction of the statute defining "occasional sales," which are exempt from sales tax in Wisconsin. The statutory definition contained in sec. 77.51(10) (a), was created by sec. 48, ch. 620, Laws of 1961, to read:

A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller's permit, provided such sale is not one of a series of sales sufficient in number, scope...

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