REVENUE DEPT. v. PARKS-PIONEER

No. 91-0810.

170 Wis.2d 44 (1992)

487 N.W.2d 63

Wisconsin DEPARTMENT OF REVENUE, Petitioner-Appellant, v. PARKS-PIONEER CORPORATION, Respondent-Respondent.

Court of Appeals of Wisconsin.

Decided June 25, 1992.


Attorney(s) appearing for the Case

For the petitioner-appellant the cause was submitted on the brief of James E. Doyle, attorney general, with Gerald S. Wilcox, assistant attorney general.

For the respondent-respondent the cause was submitted on the brief of Frederic J. Brouner and Margaret Baumgartner of DeWitt, Porter, Huggett, Schumacher & Morgan, S.C. of Madison.

Before Eich, C.J., Gartzke, P.J., and Dykman, J.


GARTZKE, P.J.

The Wisconsin Tax Appeals Commission reversed a sales and use tax determination by the department of revenue against Parks-Pioneer Corporation. The circuit court agreed with the commission. The department appeals. The issues are whether Parks-Pioneer's machinery and equipment purchases, and its purchase of engine starting fluid, come under the recycling exemption in sec. 77.54(26m), Stats.1

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