Grall v. Bugher

John Grail, Steven Cridelich and Kimberly Cridelich (taxpayers) sued Mark Bugher in his official capacity as Director of the Wisconsin Department of Revenue (Department) claiming that the "manufacturer's rebate" they received in connection with their new automobile purchases should not have been subject to the five percent sales tax. They sought a refund together with injunctive and declaratory relief under 42 U.S.C. sec. 1983.

At the time the taxpayers filed their complaint, February 28, 1992, sec. 77.59(4), Stats., read in relevant part as follows:(4) Except as provided in sub. (3m), at any…