FIEDLER FOODS v. REV. DEPT.

No. 87-0407.

142 Wis.2d 722 (1987)

419 N.W.2d 311

FIEDLER FOODS, INC., Petitioner-Appellant, v. Wisconsin DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided December 23, 1987.


Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the brief of George R. Kamperschroer and Boardman, Suhr, Curry & Field, of Madison.

For the respondent the cause was submitted on the brief of Donald J. Hanaway, attorney general, and John C. Murphy, assistant attorney general.

Before Dykman, Eich, and Sundby, JJ.


EICH, J.

Fiedler Foods, Inc., appeals from an order affirming a decision of the tax appeals commission. The commission upheld an assessment of sales taxes against Fiedler in connection with the sale of its business fixtures. The issue is whether Fiedler continued to "hold" its seller's permit on the date of the sale within the meaning of sec. 77.51(10)(a), Stats. (1983-84), and sec. 77.54(3) and (4), Stats., and thus was ineligible to claim the "occasional sales"...

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