Sullivan Bros., Inc. v. State

Full title: SULLIVAN BROTHERS, INC., Petitioner–Appellant, v. STATE of Wisconsin…

Court: Court of Appeals of Wisconsin.

Date published: Jan 30, 2014

843 N.W.2d 711 (Wis. Ct. App. 2014)

352 Wis. 2d 755

2014 WI App. 24

Opinion

No. 2013AP818.

2014-01-30

SULLIVAN BROTHERS, INC., Petitioner–Appellant, v. STATE of Wisconsin DEPARTMENT OF REVENUE, Respondent–Respondent.

The statutes creating the sales and use taxes establish a plan “under which everything is taxable at the retail level unless specifically exempted.” DOR v. Milwaukee Refining Corp., 80 Wis.2d 44, 49, 257 N.W.2d 855 (1977). The Department answered this paragraph as follows, with emphasis now supplied to highlight the passage that is the focus of Sullivan's reliance-on-admissions argument:

BLANCHARD