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DEPT. OF REVENUE v. TRUDELL TRAILER SALES

No. 80-460.

104 Wis.2d 39 (1981)

310 N.W.2d 612

DEPARTMENT OF REVENUE, Appellant, v. TRUDELL TRAILER SALES, INC., Respondent-Petitioner.

Supreme Court of Wisconsin.

Decided October 6, 1981.

Attorney(s) appearing for the Case

For the petitioner there were briefs by Robert A. Schnur and Michael, Best & Friedrich of Milwaukee, and oral argument by Mr. Schnur.

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

Reversing 99 Wis.2d 807, 301 N.W.2d 462.

STEINMETZ, J.

The issue in this case in this case requires an interpretation of sec. 77.54 (5)(a), Stats., to determine whether sales of semitrailers to be used outside the state are statutorily exempt from Wisconsin's sales tax. The court of appeals held such sales were not exempt. We reverse.

The Department of Revenue (department) assessed a sales tax deficiency against Trudell Trailer Sales, Inc. (taxpayer...

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