THOMAS M. MADDEN AND CO. v. Department of Rev.

Defendant, the Department of Revenue (Department), appeals from the order of the trial court upon administrative review reversing the Department’s decision that plaintiff, Thomas M. Madden & Company, is liable to the Department for use tax on a Town and Country slip form paver purchased by plaintiff in August 1988 in Wisconsin. The court found that the Department’s decision that plaintiff failed to prove the paver was exempt from taxation was against the manifest weight of the evidence. The Department appeals, contending that the trial court erred in reversing the Department’s decision, as…