Department of Revenue v. Bailey-Bohrman Steel Corp.

The only question on this appeal is whether the Bailey-Bohrman Steel Corporation was engaged in manufacturing as defined in sec. 77.51(27), Stats., and is therefore exempt from use taxes under the provisions of sec. 77.54(6) (a). We conclude that, under these statutes and in light of the undisputed facts, the machinery used by the taxpayer, Bailey-Bohrman Steel Corporation, was exempt from the Wisconsin use tax. Accordingly, we reverse the judgment of the trial court.

This litigation arises out of an assessment of use taxes levied upon the taxpayer for the period commencing on December 1,…