Department of Revenue v. Johnson Welding & Manufacturing Co.
Court of Appeals of Wisconsin
1Opinion of the CourtDeininger, J.
¶ 1. Johnson Welding & Manufacturing Company, Inc., appeals a circuit court order which reversed a decision of the Tax Appeals Commis*246sion. The commission concluded that the sale by Johnson to a Minnesota corporation of certain truck bodies was exempt from Wisconsin sales tax under Wis. Stat. § 77.54(5)(a) (1997-98).1 For the reasons which follow, we conclude that the commission correctly determined that the sale was exempt from sales tax, and accordingly, we reverse the appealed order.
BACKGROUND
¶ 2. Wisconsin Stat. § 77.54(5) provides, in relevant part, as follows: "The gross receipts from…
2Cases cited11 opinions
- UFE Inc. v. Labor & Industry Review CommissionWisconsin Supreme Court · 1996
- Jicha v. State Department of Industry, Labor & Human Rights DivisionWisconsin Supreme Court · 1992
- Youngstown Sheet & Tube Co. v. BowersSupreme Court of the United States · 1959
- State v. JohnsonWisconsin Supreme Court · 1997
- Wisconsin Department of Revenue v. GreilingWisconsin Supreme Court · 1983
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3Cited by6 opinions
- Schill v. Wisconsin Rapids School DistrictWisconsin Supreme Court · 2010
- ABC for Health, Inc. v. Commissioner of InsuranceCourt of Appeals of Wisconsin · 2001
- State v. GillespieWisconsin Supreme Court · 2005
- DaimlerChrysler Services North America LLC v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 2006
- Department of Revenue v. Johnson Welding & Manufacturing Co.Court of Appeals of Wisconsin · 2000
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