Department of Revenue v. Milwaukee Refining Corp.

Two issues are presented on this appeal:

1. Were the sales made by the taxpayer during the period in question sales made at retail by a retailer as those terms are used in sec. 77.52 (1), Stats ?

2. Were the sales, if made by a retailer, exempt from the sales tax?

*48 Sales Made at Retail by a Retailer

The first matter to be determined on this appeal is the standard of review to be applied. In Dept. of Revenue v. Smith Harvestore Products, 72 Wis.2d 60, 240 N.W.2d 357 (1976), this court held that the question of whether facts found by an administrative commission fulfill a particular legal standard…