Midcontinent Broadcasting Co. of Wisconsin, Inc. v. Department of Revenue

This case involves the construction of the statute defining “occasional sales,” which are exempt from sales tax in Wisconsin. The statutory definition contained in sec. 77.51 (10) (a), was created by sec. 48, ch. 620, Laws of 1961, to read:

A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller’s permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller’s permit.

This section was repealed and recreated by sec. 228, ch. 154, Laws…