Wisconsin Department of Revenue v. Greiling

The issue in this case is whether a greenhouse with shading, irrigation and ventilation systems is a machine used in floriculture thereby qualifying its components for an exemption from the state use tax under sec. 77.54(3), Stats. 1 More specifically, the issue is whether the purchase by the taxpayer (Gene L. Greiling) of shaped metal tubing and polyethylene film from out-of-state retailers to construct a greenhouse is exempt from the use tax.

The taxpayer owns and operates a wholesale bedding and potted plant business in Denmark, Wisconsin. He produces potted plants and bedding plants, both…