Legal Opinion
H. Samuels Co. v. Department of Revenue
Wisconsin Supreme Court
Decided December 19, 1975No. 138 (1974)PublishedCited by 19 opinions
1Opinion of the CourtConnor T. Hansen, J.
The facts are not in dispute. The general sales and use tax became effective on September 1, 1969, replacing the selective sales tax. Under the new procedure, everything is taxable unless specifically exempted. Sec. 77.54, Stats., contains the following exemption:
“77.54 General exemptions. There are exempted from the taxes imposed by this subchapter:
"...
“(6) The gross receipts from the sale of and the storage, use or other consumption of:
“(a) Machines and specific processing equipment and repair parts or replacements thereof, exclusively and directly used by a manufacturer in manufacturing…
2Cases cited9 opinions
- Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
- Pabst v. Department of TaxationWisconsin Supreme Court · 1963
- Commonwealth v. Deitch Co.Supreme Court of Pennsylvania · 1972
- Engineers & Scientists of Milwaukee, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1968
- Mayor of Baltimore v. State Tax CommissionCourt of Appeals of Maryland · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Department of Revenue v. Milwaukee Refining Corp.Wisconsin Supreme Court · 1977
- Wisconsin Department of Revenue v. Milwaukee Brewers Baseball ClubWisconsin Supreme Court · 1983
- Hochgurtel v. San FelippoWisconsin Supreme Court · 1977
- Department of Revenue v. Bailey-Bohrman Steel Corp.Wisconsin Supreme Court · 1980
- Hilton Ex Rel. Pages Homeowners' v. DnrWisconsin Supreme Court · 2006
14 more not listed; retrieve them via the Exa API.