Servomation Corp. v. Department of Revenue

This is a review of a decision of the court of appeals affirming a judgment by the circuit court. The circuit court had affirmed a decision by the Wisconsin Tax Appeals Commission that Servomation Corporation was liable for sales taxes on the gross receipts of sales made through its vending machines located in schools and hospitals.

Servomation Corporation is principally engaged in placing its coin vending machines in various locations to dispense a variety of commodities for sale.

Servomation entered into agreements with several secondary schools and hospitals to place its vending machines in…