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DOR v. JOHNSON WELDING & MFG. CO.

No. 99-2429.

238 Wis.2d 243 (2000)

2000 WI App 179

617 N.W.2d 193

DEPARTMENT OF REVENUE, Petitioner-Respondent, v. JOHNSON WELDING & MANUFACTURING COMPANY, INC., a/k/a Johnson Truck Bodies, Respondent-Appellant.

Court of Appeals of Wisconsin.

Decided July 13, 2000.

Attorney(s) appearing for the Case

On behalf of the respondent-appellant, the cause was submitted on the briefs of Steven R. Duback and Patricia A. Hintz of Quarles & Brady LLP, Milwaukee.

On behalf of the petitioner-respondent, the cause was submitted on the brief of Peter C. Anderson, assistant attorney general, and James E. Doyle, attorney general.

Before Dykman, P.J., Eich and Deininger, JJ.

¶ 1. DEININGER, J.

Johnson Welding & Manufacturing Company, Inc., appeals a circuit court order which reversed a decision of the Tax Appeals Commission. The commission concluded that the sale by Johnson to a Minnesota corporation of certain truck bodies was exempt from Wisconsin sales tax under WIS. STAT. § 77.54(5)(a) (1997-98).1 For the reasons which follow, we conclude that...

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