Advance Pipe & Supply Co., Inc. v. Wisconsin Department of Revenue

Advance Pipe & Supply Co. and Milwaukee Sewer Pipe & Supply Co. appeal from a judgment affirming a decision of the Tax Appeals Commission which assessed a sales tax on the companies' sales of manhole components. The issues are: (1) whether appellants are real property construction contractors within the meaning of secs. 77.51(4)(i) 1 and 77.51(18), Stats;2 and (2) if not, whether the Department of Revenue should be estopped from denying appellants' status as real property construction contractors under the statutes. Because we conclude that appellants are not involved in real property…