REVENUE DEPT. v. JOHNSON & JOHNSON

No. 85-0050.

130 Wis.2d 187 (1986)

387 N.W.2d 91

WISCONSIN DEPARTMENT OF REVENUE, Petitioner-Appellant, v. JOHNSON & JOHNSON, a partnership, d/b/a Asphalt Products Co., and Asphalt Products Co., Inc., Respondent.

Court of Appeals of Wisconsin.

Decided March 6, 1986.


Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the briefs of Bronson C. La Follette, attorney general, and John C. Murphy, assistant attorney general.

For the respondent the cause was submitted on the brief of Hiram D. Anderson, Jr., and Ronald T. Skrenes, and Anderson, Fisher, Shannon, O'Brien & Rice, of Stevens Point.

Before Gartzke, P.J., Eich, J., and Bruce F. Beilfuss, Reserve Judge.


EICH, J.

The Department of Revenue appeals from an order affirming a decision of the Tax Appeals Commission. The commission concluded that purchases of raw materials by the respondent Asphalt Products Company (APC) were exempt from the sales tax under secs. 77.52(13) and (14) and 77.51(18), Stats. The sole issue is whether APC is a real property construction contractor within the meaning of sec. 77.51(18). We answer the question in the affirmative and therefore reverse...

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