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SERVOMATION CORP. v. DEPARTMENT OF REVENUE

No. 79-1951.

106 Wis.2d 616 (1982)

317 N.W.2d 464

SERVOMATION CORPORATION, successor to Servomation of Wisconsin, Inc., Petitioner-Appellant-Petitioner. v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Decided March 30, 1982.

Attorney(s) appearing for the Case

For the appellant-petitioner there were briefs by F. Patrick Matthews, Margaret T. Lund and Cook & Franke, S.C., of Milwaukee, and oral argument by Mr. Matthews.

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

Affirming 103 Wis.2d 691, 310 N.W.2d 652.

BEILFUSS, C.J.

This is a review of a decision of the court of appeals affirming a judgment by the circuit court. The circuit court had affirmed a decision by the Wisconsin Tax Appeals Commission that Servomation Corporation was liable for sales taxes on the gross receipts of sales made through its vending machines located in schools and hospitals.

Servomation Corporation is principally engaged in placing its...

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