Fiedler Foods, Inc. v. Wisconsin Department of Revenue

Fiedler Foods, Inc., appeals from an order affirming a decision of the tax appeals commission. The commission upheld an assessment of sales taxes against Fiedler in connection with the sale of its business fixtures. The issue is whether Fiedler continued to "hold” its seller’s permit on the date of the sale within the meaning of sec. 77.51(Í0)(a), Stats. (1983-84), and sec. 77.54(3) and (4), Stats., and thus was ineligible to claim the "occasional sales" exemption from the sales tax. Because we defer to the commission's reasonable interpretation of the statutes it administers, Revenue Dept.…