Wisconsin Supreme Court October 6, 1981, 80-460 (Department of Revenue v. Trudell Trailer Sales, Inc.)

STEINMETZ, J.

The issue in this case requires an interpretation of sec. 77.54(5) (a), Stats., to determine whether sales of semitrailers to be used outside the state are statutorily exempt from Wisconsin’s sales tax. The court of appeals held such sales were not exempt. We reverse.

The Department of Revenue (department) assessed a sales tax deficiency against Trudell Trailer Sales, Inc.