Pabst Brewing Co. v. Wisconsin Department of Revenue

The Wisconsin Department of Revenue appeals from a judgment reversing the Tax Appeals Commission's decision upholding the department's assessment of additional franchise tax against Pabst Brewing Company. The issue is whether Pabst's sales of beer to out-of-state wholesalers who pick up the beer at its Milwaukee plant for out-of-state distribution are sales "in this state" under sec. 71.07(2)(c)2, Stats. We conclude that because the location of the purchasing wholesaler rather than the pickup controls whether the sales are in this state, the beer pickups are not sales "in this state.” We…