By: WISCONSIN LAW JOURNAL STAFF//July 31, 2023//
WI Court of Appeals – District I
Case Name: William Becker v. Wisconsin Department of Revenue
Case No.: 2022AP001349
Officials: Donald, P.J.
Focus: Sales Tax Exemption
From January 1, 2008 through December 31, 2011, Becker sold “trailer type vehicles” to non-Wisconsin residents, who did not use the trailers in Wisconsin other than their removal from the state. The trailers included single axle, tandem axle, and gooseneck. Each of the trailers was designed to be used in conjunction with a pick-up truck or an automobile.
The Wisconsin Department of Revenue (“DOR”) appeals a circuit court order that reversed a decision of the Tax Appeal Commission (“the Commission”). The Commission determined that “trailer type vehicles” sold by William Becker, the owner of Becker Trailers LLC, did not qualify for a sales tax exemption pursuant to WIS. STAT. § 77.54(5)(a) (2008-09). The circuit court reversed the Commission’s decision, instead finding that the trailers did qualify for a sales tax exemption. The appeals court reverses the circuit court’s order and remands with instructions to affirm the Commission’s determination that Becker is not exempt from sales tax.
Reversed and Remanded
Decided 07/25/23