Department of Revenue v. Sterling Custom Homes Corp.

The only question on this appeal is whether the taxpayer, Sterling Custom Homes Corporation, a maker of unique custom-designed homes, is, under the facts of this case, a contractor engaged in real property construction activities and a consumer of tangible personal property within the meaning of sec. 77.51 (4) (i) 1 and 77.51(18), Stats. 2

We conclude that, under the statutes, Sterling Homes was a contractor and a consumer of personal property; and, accordingly, the sales tax was to be levied upon the transfer of materials to Sterling Homes. We affirm the judgment of the trial court.

The…