- A Wisconsin circuit court affirmed a tax appeals commission decision.
- Indirect materials purchased to fulfill a taxpayer’s contracts with the federal government were exempt from sales tax.
- The materials were exempt because they were resold to the federal government.
- The issue was whether the transfer of title under the contracts constituted a “sale” under Wisconsin law.
- The court concluded that a “sale” included the transfer of title to tangible personal property.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
