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ARTY'S, LLC v. WISCONSIN DEPT. OF REVENUE

Appeal No. 2017AP886.

919 N.W.2d 590 (2018)

2018 WI App 64

ARTY'S, LLC, Petitioner-Appellant-Cross-Respondent, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent-Respondent-Cross-Appellant.

Court of Appeals of Wisconsin.

Filed September 13, 2018.

Attorney(s) appearing for the Case

On behalf of the petitioner-appellant-cross-respondent, the cause was submitted on the briefs of Lance E. Mueller of Mueller, S.C., Milwaukee.

On behalf of the respondent-respondent-cross-appellant, the cause was submitted on the briefs of Brian P. Keenan , assistant attorney general, and Brad D. Schimel , attorney general.

On behalf of the petitioner-appellant-cross-respondent, the cause was submitted on the briefs of Lance E. Mueller of Mueller, S.C., Milwaukee.

On behalf of the respondent-respondent-cross-appellant, the cause was submitted on the briefs of Brian P. Keenan , assistant attorney general, and Brad D. Schimel , attorney general.

Before Lundsten, P.J., Blanchard, and Fitzpatrick, JJ.

¶ 1 Arty's, LLC, mixes various types of distilled spirits with soda, water, and various flavorings to produce seven-ounce bottles of "premixed cocktails." Arty's sells its bottled products to liquor wholesalers, who sell them to retailers. Arty's buys in bulk from a distillery the various distilled spirits that it uses to create...

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