Mitchell v. Wisconsin Department of Revenue

The taxpayer, William Mitchell, appeals from a judgment affirming a decision of the Wisconsin Tax Appeals Commission. The commission denied Mitchell’s application to set aside assessments of additional sales tax for 1974, 1975 and 1976. The issues are whether Mitchell is entitled under sec. 77.51(11) (c) 5, Stats. 1977, to a credit for the sales tax he paid when he purchased amusement machines against the sales tax he paid on the gross receipts from the use of the machines, and whether his later sale of the machines themselves is subject to the sales tax. We conclude that he is not entitled…