Wisconsin Department of Revenue v. A. O. Smith Harvestore Products, Inc.

The plaintiff-appellant, Wisconsin Department of Revenue, determined sales tax due by the defendant-respondent, A. O. Smith Harvestore Products, Inc., in the amount of $264,228.99 for the period from September 1, 1969, to May 9, 1971, on sales by the respondent to dealers of the component parts for a blue, cylindrical structure known as a Harvestore. This determination was reversed by the tax appeals commission, which, in turn, was affirmed by the circuit court. We reverse.

The usual assembly kit for a Harvestore includes 105 steel sheets, about 7,000 bolts, and sealant. . The Har-vestore, as…