Recht-Goldin-Siegal Construction, Inc. v. Department of Revenue

The only issue involved on this appeal is: Are carpeting and draperies, purchased for use in rental apartments, subject to the selective retail sales and use tax, secs. 77.52 and 77.53, Stats. 1967?

In two recent cases, this court has construed provisions of the selective sales tax statutes. In these cases this court summarized the rules of construction to he applied in interpreting the provisions of the statute.

“. . . ‘. . . While it is to be conceded that if there is any ambiguity in a taxing statute, any doubt shall be resolved in favor of the taxpayer, Wadhams Oil Co. v. State (1933), 210…