L.T. Hampel Corp. v. Wisconsin Department of Revenue

The Wisconsin Department of Revenue appeals from an order of the circuit court reversing a decision and order of the Tax Appeals Commission. The commission affirmed the department's sales tax assessment against L.T. Hampel Corporation for its sales in Wisconsin of its manufactured product, Calf-tel, a plastic thermoformed calf hutch. We conclude that Calf-tel calf hutches are not "machines" which are exempt from sales taxes under sec. 77.54(3), Stats. We therefore reverse the circuit court's order.

I

Section 77.54, Stats., provides that ”[t]here are exempted from the taxes imposed by this…